Gerard McCarthy

The social contract, preferences for redistribution, and tax morale

Taxation is central to the social contract between citizens and the state. Yet little research has explored the relationship in developing countries between individual attitudes towards the social contract and perceptions of tax fairness and efficacy.

Duty isn’t enough to boost tax revenue

In the past few weeks, colourful signboards have been erected around Yangon reminding people of their obligation to pay tax.

The limits of big 'P' politics in Myanmar's elections

As Myanmar prepares for historic polls in November, moral ideas of citizen-led social assistance continue to loom large, writes Gerard McCarthy.

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