Tax morale: Framing and fairness

Tax morale has been a focus of academics and policy makers for some time. The measurement individuals’ tax is subjective, various proxies have employed in qualitative quantitative research. framing these measures considered research with respect to equivalency or goal framing, but the underlying implication emphasis commonly used yet be considered. Further, although fairness financial literacy determinants morale, no one whether (FTL) moderating effect on morale. This addresses gaps literature. findings suggest that questions scenarios posed by should consider positive, negative, as well respondents’ FTL measure effectively. also raising levels could double dividend: not only will improved positive impact it might magnified through fairness. These hold when determined negatively framed scenarios. In particular, perceived system enhances high, whereas perception respondents lower FTL.