OECD invites public comments on draft report on tax morale

Released 10 April 2019

The Organisation for Economic Co-operation and Development (OECD) is seeking public comments on its forthcoming publication What's driving tax morale?

What's driving tax morale? An empirical analysis on social preferences and attitudes towards taxation, expected to be published later in 2019, updates previous OECD research on tax morale among individuals (What drives tax morale? OECD, 2013). The publication identifies a number of socio-economic and institutional factors that influence tax morale in individuals, such as age, gender, education, and level of trust in government. Through the Centre for Tax Policy and Administration and the Development Centre, the OECD is focussing on tax morale as a way to understand and respond to the challenges and opportunities for improving domestic resource mobilisation in developing countries.

Interested parties are invited to send their comments on this consultation document by no later than 10 May 2019, to TaxandDevelopment@oecd.org in Word format. All comments submitted should be addressed to the OECD Centre for Tax Policy and Administration.

For more information, see OECD invites public comments on draft report on tax morale.

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