Opting out of the social contract: tax morale and evasion

Opting out of the social contract: tax morale and evasion

We examine the individual-level determinants of tax morale in low-capacity states, specifically Latin American countries, where the social contract is often perceived as fractured. We argue that individuals in such states perceive the social contract as an agreement to which they can opt in or opt o...

Full description

Bibliographic Details
Main Authors: Castañeda, N, Doyle, D, Schwartz, C
Format: Journal article
Published: SAGE Publications 2019

Similar Items

Similar Items