Publication
Oct 2005
This article discusses variations in tax compliance across countries and cultures. It compares the differences in tax attitudes in Botswana and South Africa and investigates their influence on tax evasion. The authors conclude that compliance increases with individual perceptions, the tax system is fair, and the government is providing valued goods and services with the revenues.
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English (PDF, 36 pages, 265 KB) |
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Author | Ronald G Cummings, Jorge Martinez-Vazquez, Michael McKee, Benno Torgler |
Series | Leitner Program Working Papers |
Issue | 22 |
Publisher | Leitner Program in International & Comparative Political Economy |
Copyright | © 2005 Leitner Program |