Table I Formal institutions and vertical... | Emerald Publishing

Table I

Formal institutions and vertical trust

Variable	Result	Study
Trust in public authorities	A high trust in public authorities is associated with high tax morale	Alm and Torgler (2006), Andriani (2016), Chan et al. (2018), Daude et al. (2012), Feld and Torgler (2007), Filippin et al. (2013), Frey and Torgler (2007), Ibrahim et al. (2015), Jahnke (2015), Kondelaji et al. (2016), Lago-Peñas and Lago-Peñas (2010), Leonardo (2011), Leonardo and Martinez-Vazquez (2016), Li (2010), Martinez-Vazquez and Torgler (2009), Ristovska et al. (2013), Torgler (2003a, b, c, d, 2004a, b, c, 2005a, b, c, 2012), Torgler and Murphy (2004), Torgler and Schaffner (2007), Torgler and Schneider (2004), Torgler et al. (2007a, b, 2008, 2010), Trüdinger and Hildebrandt (2013), Vythelingum et al. (2017)
Government quality/spending effectiveness	Higher perceived quality/effectiveness of spending is associated with higher tax morale	Alasfour et al. (2016), Alm and Gomez (2008), Barone and Mocetti (2011), Frey and Torgler (2007), Molero and Pujol (2012), Sipos (2015), Vythelingum et al. (2017)
Government fairness (including fairness of tax system)	The higher the perceived fairness of the government, the higher the tax morale	Alasfour et al. (2016), Alm and Gomez (2008), Çevik (2016), Cyan et al. (2016), Cummings et al. (2005, 2009), Frey (2003), Niesiobędzka (2014), Torgler and Schaffner (2007), Torgler et al. (2008), Vythelingum et al. (2017)
Deterrence measures	No relationship with tax morale	Torgler (2003a, b, c), Torgler et al. (2010)
	High risk of detection/expected sanctions associated with higher tax morale	Torgler and Werner (2005), Torgler et al. (2007a), Williams and Horodnic (2016c)
Structural conditions
GDP/ GNP	Positive impact on tax morale/ positive correlated	Doerrenberg and Peichl (2010), Gerstenbluth et al. (2012), Williams and Krasniqi (2017), Williams and Martinez (2014)
Government expenditure (i.e. social protection, education, health)	Positive impact on tax morale	Doerrenberg and Peichl (2010), Williams and Horodnic (2016c), Williams and Krasniqi (2017), Williams and Martinez (2014)
Inflation	Negative impact on tax morale	Doerrenberg and Peichl (2010)
Tax rate	The higher the tax rate, the lower the tax morale. Progressive tax systems improve tax morale	Alasfour et al. (2016), Doerrenberg and Peichl (2010), Lago-Peñas and Lago-Peñas (2010), Molero and Pujol (2012), Torgler (2002a, 2003a), Torgler and Murphy (2004), Torgler et al. (2007b), Williams and Krasniqi (2017), Williams and Martinez (2014)
Income inequality (Gini index)	Negative correlated with tax morale	Gerstenbluth et al. (2012), Trüdinger and Hildebrandt (2013), Williams and Krasniqi (2017), Williams and Martinez (2014)
Corruption	Wider corruption is associated with lower tax morale	Alasfour et al. (2016), Gerstenbluth et al. (2012), Jahnke (2015), Torgler (2006), Torgler et al. (2008), Williams and Krasniqi (2017), Williams and Martinez (2014)
Democracy/responsive regulation/legal rights	Direct democracy leads to higher tax morale	Feld and Frey (2004, 2006), Lago-Peñas and Lago-Peñas 2010, Frey and Torgler (2007), Martins and Gomes (2014), Sá et al. (2015), Torgler (2003a, b, c), Torgler and Schneider (2004), Torgler et al. (2007b, 2010), Williams and Krasniqi (2017)
Centralisation	Centralisation induces lower tax morale. Local autonomy has a significantly positive effect on tax morale and the size of the shadow economy	Güth et al. (2005), Lago-Peñas and Lago-Peñas (2010), Maria-Dolores et al. (2010), Torgler (2005a), Torgler and Werner (2005), Torgler et al. (2007b, 2010)
Level of immigration	Higher immigration/immigrants associated with higher tax morale	Russo (2013), Williams and Martinez (2014)

Variable	Result	Study
Trust in public authorities	A high trust in public authorities is associated with high tax morale	Alm and Torgler (2006), Andriani (2016), Chan et al. (2018), Daude et al. (2012), Feld and Torgler (2007), Filippin et al. (2013), Frey and Torgler (2007), Ibrahim et al. (2015), Jahnke (2015), Kondelaji et al. (2016), Lago-Peñas and Lago-Peñas (2010), Leonardo (2011), Leonardo and Martinez-Vazquez (2016), Li (2010), Martinez-Vazquez and Torgler (2009), Ristovska et al. (2013), Torgler (2003a, b, c, d, 2004a, b, c, 2005a, b, c, 2012), Torgler and Murphy (2004), Torgler and Schaffner (2007), Torgler and Schneider (2004), Torgler et al. (2007a, b, 2008, 2010), Trüdinger and Hildebrandt (2013), Vythelingum et al. (2017)
Government quality/spending effectiveness	Higher perceived quality/effectiveness of spending is associated with higher tax morale	Alasfour et al. (2016), Alm and Gomez (2008), Barone and Mocetti (2011), Frey and Torgler (2007), Molero and Pujol (2012), Sipos (2015), Vythelingum et al. (2017)
Government fairness (including fairness of tax system)	The higher the perceived fairness of the government, the higher the tax morale	Alasfour et al. (2016), Alm and Gomez (2008), Çevik (2016), Cyan et al. (2016), Cummings et al. (2005, 2009), Frey (2003), Niesiobędzka (2014), Torgler and Schaffner (2007), Torgler et al. (2008), Vythelingum et al. (2017)
Deterrence measures	No relationship with tax morale	Torgler (2003a, b, c), Torgler et al. (2010)
	High risk of detection/expected sanctions associated with higher tax morale	Torgler and Werner (2005), Torgler et al. (2007a), Williams and Horodnic (2016c)
Structural conditions
GDP/ GNP	Positive impact on tax morale/ positive correlated	Doerrenberg and Peichl (2010), Gerstenbluth et al. (2012), Williams and Krasniqi (2017), Williams and Martinez (2014)
Government expenditure (i.e. social protection, education, health)	Positive impact on tax morale	Doerrenberg and Peichl (2010), Williams and Horodnic (2016c), Williams and Krasniqi (2017), Williams and Martinez (2014)
Inflation	Negative impact on tax morale	Doerrenberg and Peichl (2010)
Tax rate	The higher the tax rate, the lower the tax morale. Progressive tax systems improve tax morale	Alasfour et al. (2016), Doerrenberg and Peichl (2010), Lago-Peñas and Lago-Peñas (2010), Molero and Pujol (2012), Torgler (2002a, 2003a), Torgler and Murphy (2004), Torgler et al. (2007b), Williams and Krasniqi (2017), Williams and Martinez (2014)
Income inequality (Gini index)	Negative correlated with tax morale	Gerstenbluth et al. (2012), Trüdinger and Hildebrandt (2013), Williams and Krasniqi (2017), Williams and Martinez (2014)
Corruption	Wider corruption is associated with lower tax morale	Alasfour et al. (2016), Gerstenbluth et al. (2012), Jahnke (2015), Torgler (2006), Torgler et al. (2008), Williams and Krasniqi (2017), Williams and Martinez (2014)
Democracy/responsive regulation/legal rights	Direct democracy leads to higher tax morale	Feld and Frey (2004, 2006), Lago-Peñas and Lago-Peñas 2010, Frey and Torgler (2007), Martins and Gomes (2014), Sá et al. (2015), Torgler (2003a, b, c), Torgler and Schneider (2004), Torgler et al. (2007b, 2010), Williams and Krasniqi (2017)
Centralisation	Centralisation induces lower tax morale.Local autonomy has a significantly positive effect on tax morale and the size of the shadow economy	Güth et al. (2005), Lago-Peñas and Lago-Peñas (2010), Maria-Dolores et al. (2010), Torgler (2005a), Torgler and Werner (2005), Torgler et al. (2007b, 2010)
Level of immigration	Higher immigration/immigrants associated with higher tax morale	Russo (2013), Williams and Martinez (2014)