Date: 25 January 2019
Meeting Time: 09:00 - 17:30
Location: OECD Conference Centre, Paris
Tax morale measures taxpayer perceptions and attitudes towards paying and evading taxes. Our work on tax morale outlines several factors that may influence people’s willingness to pay taxes and highlights several policy considerations.
The Task Force on Tax and Development organised this conference on the role of tax morale in development which introduced new research undertaken by the OECD on the drivers of tax morale in developing countries.
The event brought together government representatives, leading academics and researchers, regional tax organisations, business and civil society, in a multi-stakeholder environment to share experiences and thinking on tax morale.
Discussions were initiated with a presentation of the OECD's forthcoming publication What's driving tax morale? An empirical analysis on social preferences and attitudes towards taxation. The publication, expected to be published in mid-2019, features new research on both individuals and businesses. It 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.
Key questions addressed
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Enquiries should be sent to TaxandDevelopment@oecd.org.