Many recently democratized countries in Central and Eastern Europe, having escaped from communist rule and planned economies, face pressing problems related to

Unlocking what drives tax morale – the intrinsic willingness to pay tax – can greatly assist governments in the design of tax policies and their administrat

This report is the ninth edition of the OECD's Tax Administration Series. It provides internationally comparative data on aspects of tax systems and their admin

This volume explores the foundations of trust, and whether social and political trust have common roots. Contributions by noted scholars examine how we measure

There is a widespread concern that, in some parts of the world, governments are unable to exercise effective authority. When governments fail, more sinister for