Table 1
Open in new tab

Number of Observations—Variables on Tax Attitude and Perceived Corruption

CountryYearNever refused to pay taxesRight to make people pay taxesCorruption in the president’s office
Algeria2013, 20152,2692,2672,004
Benin2011, 20142,3172,3692,245
Botswana2012, 20142,3282,2692,045
Burkina Faso2012, 20152,2852,2942,073
Burundi2012, 20142,3592,3112,047
Cameroon2013, 20152,2722,2811,949
Cape Verde2011, 20142,2572,2981,491
Côte d’Ivoire2013, 20142,3292,3082,150
Egypt2013, 20152,2412,1771,001
Gabon20151,1911,1901,164
Ghana2012, 20144,6974,6874,482
Guinea2013, 20152,3652,3492,162
Kenya2011, 20144,5994,5854,331
Lesotho2012, 20142,1132,0341,659
Liberia2012, 20152,3092,3372,268
Madagascar2013, 20142,0962,0711,691
Malawi2012, 20144,7154,6773,513
Mali2012, 20142,3652,3702,260
Mauritius2012, 20142,3522,3302,031
Morocco2013, 20152,2702,2221,014
Mozambique2012, 20154,5144,2513,550
Namibia2012, 20142,3212,2792,190
Niger2013, 20152,3522,3422,080
Nigeria2012, 20144,5684,5874,582
Senegal2013, 20142,3172,3621,970
Sierra Leone2012, 20152,3292,3082,195
South Africa2011, 20154,6684,5764,612
Sudan2013, 20152,2702,3091,964
Swaziland2013, 20152,3592,3341,967
São Tomé and Principe20151,0811,118787
Tanzania2012, 20144,7054,6204,304
Togo2012, 20142,2842,3141,909
Tunisia2013, 20152,3732,3621,729
Uganda2011, 2012, 20154,5554,6374,310
Zambia2013, 20142,2172,2022,218
Zimbabwe2012, 20144,7134,6274,282
Total number of observations101,355100,65488,229
CountryYearNever refused to pay taxesRight to make people pay taxesCorruption in the president’s office
Algeria2013, 20152,2692,2672,004
Benin2011, 20142,3172,3692,245
Botswana2012, 20142,3282,2692,045
Burkina Faso2012, 20152,2852,2942,073
Burundi2012, 20142,3592,3112,047
Cameroon2013, 20152,2722,2811,949
Cape Verde2011, 20142,2572,2981,491
Côte d’Ivoire2013, 20142,3292,3082,150
Egypt2013, 20152,2412,1771,001
Gabon20151,1911,1901,164
Ghana2012, 20144,6974,6874,482
Guinea2013, 20152,3652,3492,162
Kenya2011, 20144,5994,5854,331
Lesotho2012, 20142,1132,0341,659
Liberia2012, 20152,3092,3372,268
Madagascar2013, 20142,0962,0711,691
Malawi2012, 20144,7154,6773,513
Mali2012, 20142,3652,3702,260
Mauritius2012, 20142,3522,3302,031
Morocco2013, 20152,2702,2221,014
Mozambique2012, 20154,5144,2513,550
Namibia2012, 20142,3212,2792,190
Niger2013, 20152,3522,3422,080
Nigeria2012, 20144,5684,5874,582
Senegal2013, 20142,3172,3621,970
Sierra Leone2012, 20152,3292,3082,195
South Africa2011, 20154,6684,5764,612
Sudan2013, 20152,2702,3091,964
Swaziland2013, 20152,3592,3341,967
São Tomé and Principe20151,0811,118787
Tanzania2012, 20144,7054,6204,304
Togo2012, 20142,2842,3141,909
Tunisia2013, 20152,3732,3621,729
Uganda2011, 2012, 20154,5554,6374,310
Zambia2013, 20142,2172,2022,218
Zimbabwe2012, 20144,7134,6274,282
Total number of observations101,355100,65488,229
Table 1
Open in new tab

Number of Observations—Variables on Tax Attitude and Perceived Corruption

CountryYearNever refused to pay taxesRight to make people pay taxesCorruption in the president’s office
Algeria2013, 20152,2692,2672,004
Benin2011, 20142,3172,3692,245
Botswana2012, 20142,3282,2692,045
Burkina Faso2012, 20152,2852,2942,073
Burundi2012, 20142,3592,3112,047
Cameroon2013, 20152,2722,2811,949
Cape Verde2011, 20142,2572,2981,491
Côte d’Ivoire2013, 20142,3292,3082,150
Egypt2013, 20152,2412,1771,001
Gabon20151,1911,1901,164
Ghana2012, 20144,6974,6874,482
Guinea2013, 20152,3652,3492,162
Kenya2011, 20144,5994,5854,331
Lesotho2012, 20142,1132,0341,659
Liberia2012, 20152,3092,3372,268
Madagascar2013, 20142,0962,0711,691
Malawi2012, 20144,7154,6773,513
Mali2012, 20142,3652,3702,260
Mauritius2012, 20142,3522,3302,031
Morocco2013, 20152,2702,2221,014
Mozambique2012, 20154,5144,2513,550
Namibia2012, 20142,3212,2792,190
Niger2013, 20152,3522,3422,080
Nigeria2012, 20144,5684,5874,582
Senegal2013, 20142,3172,3621,970
Sierra Leone2012, 20152,3292,3082,195
South Africa2011, 20154,6684,5764,612
Sudan2013, 20152,2702,3091,964
Swaziland2013, 20152,3592,3341,967
São Tomé and Principe20151,0811,118787
Tanzania2012, 20144,7054,6204,304
Togo2012, 20142,2842,3141,909
Tunisia2013, 20152,3732,3621,729
Uganda2011, 2012, 20154,5554,6374,310
Zambia2013, 20142,2172,2022,218
Zimbabwe2012, 20144,7134,6274,282
Total number of observations101,355100,65488,229
CountryYearNever refused to pay taxesRight to make people pay taxesCorruption in the president’s office
Algeria2013, 20152,2692,2672,004
Benin2011, 20142,3172,3692,245
Botswana2012, 20142,3282,2692,045
Burkina Faso2012, 20152,2852,2942,073
Burundi2012, 20142,3592,3112,047
Cameroon2013, 20152,2722,2811,949
Cape Verde2011, 20142,2572,2981,491
Côte d’Ivoire2013, 20142,3292,3082,150
Egypt2013, 20152,2412,1771,001
Gabon20151,1911,1901,164
Ghana2012, 20144,6974,6874,482
Guinea2013, 20152,3652,3492,162
Kenya2011, 20144,5994,5854,331
Lesotho2012, 20142,1132,0341,659
Liberia2012, 20152,3092,3372,268
Madagascar2013, 20142,0962,0711,691
Malawi2012, 20144,7154,6773,513
Mali2012, 20142,3652,3702,260
Mauritius2012, 20142,3522,3302,031
Morocco2013, 20152,2702,2221,014
Mozambique2012, 20154,5144,2513,550
Namibia2012, 20142,3212,2792,190
Niger2013, 20152,3522,3422,080
Nigeria2012, 20144,5684,5874,582
Senegal2013, 20142,3172,3621,970
Sierra Leone2012, 20152,3292,3082,195
South Africa2011, 20154,6684,5764,612
Sudan2013, 20152,2702,3091,964
Swaziland2013, 20152,3592,3341,967
São Tomé and Principe20151,0811,118787
Tanzania2012, 20144,7054,6204,304
Togo2012, 20142,2842,3141,909
Tunisia2013, 20152,3732,3621,729
Uganda2011, 2012, 20154,5554,6374,310
Zambia2013, 20142,2172,2022,218
Zimbabwe2012, 20144,7134,6274,282
Total number of observations101,355100,65488,229
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