- The Oxford Handbook of Social and Political Trust
- About the Editor
- The Study of Trust
- Measuring Trust
- Social and Political Trust
- Trust and National Identity
- Trust and Democracy
- Ingroup-Outgroup Trust: Barriers, Benefits, and Bridges
- Biological and Psychological Influences on Interpersonal and Political Trust
- Trust and Participation in Associations
- Ethnic Diversity and Social Trust: A Critical Review of the Literature and Suggestions for a Research Agenda
- Cultural Persistence or Experiential Adaptation?: A Review of Studies Using Immigrants to Examine the Roots of Trust
- Trust and Minority Groups
- Trust and Rational Choice
- Trust Experiments, Trust Games, and Surveys
- Trust Games: Game-Theoretic Approaches to Embedded Trust
- Trust in Newly Democratic Regimes
- Social and Political Trust in Developing Countries: Sub-Saharan Africa and Latin America
- Trust and the Welfare State
- New Evidence on Trust and Well-Being
- Trust and Population Health
- Trust and Corruption
- Trust and Tax Morale
- Social Trust and Economic Growth
- Foundations of Political Trust
- Political Trust and Polarization
- Economic Performance and Political Trust
- Trust and Elections
- Trust in Justice
- Trust in International Actors
- Trust in International Relations
Abstract and Keywords
This empirical chapter examines the relation between trust and tax morale at both country and individual levels using a combined World Values Survey and European Values Study dataset covering 400,000 observations across 108 countries. The results overall indicate that although vertical trust matters, horizontal trust in the form of generalized trust is not linked to tax morale. We do, however, identify intercountry differences that warrant further exploration. We also demonstrate that generalized trust uncertainty, in contrast to vertical trust uncertainty, is negatively correlated with tax morale. Lastly, we provide some evidence that generalized trust varies under different vertical and governance conditions, but we are unable to identify any indirect path from generalized trust to tax morale using governance quality as a mediator.
Ho Fai Chan is Research Fellow of Economics in the School of Economics and Finance at Queensland University of Technology.
Mohammad Wangsit Supriyadi is a PhD candidate in the School of Economics and Finance at Queensland University of Technology.
Benno Torgler is Professor of Economics in the School of Economics and Finance at Queensland University of Technology.
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