Tax morale and prosocial behaviour

Luca Andriani discusses the relationship between prosocial behaviour and tax morale in the context of state capacity building as in the Palestinian Territories. By considering ‘public spirit’ (a positive attitude adopted by citizens for the benefit of the community) and associational activity (individuals’ engagement in voluntary activities) two major expressions of prosocial behaviour and estimate their impact on Palestinians’ ‘tax morale’ (intrinsic motivation to pay taxes).

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Image courtesy of the interviewee


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