The effect of fairness on tax morale in South Korea: a framed question approach

This study examines how the perceptions of fairness in tax regimes influence tax morale. We empirically demonstrate the importance of the perception of fairness in shaping tax morale and the subsequent attitudes by examining data on approximately 7300 taxpayers by the National Survey of Tax and Bene...

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Veröffentlicht in:International review of economics 2022-03, Vol.69 (1), p.103-123
Hauptverfasser: Kim, YoungRok, Wan, Hongyu
Format: Artikel
Sprache:eng
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