Tax morale and public spending inefficiency

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Factors Influencing SME Tax Compliance: Evidence from Indonesia (2019, background): “Furthermore, Barone and Mocetti (2011) concluded that tax morale is higher when the taxpayer perceives and observes government efficiency.”
The effect of tax enforcement on tax morale (2013, positive): “Some of the proposed statements are closely related to tax morale and, similarly to Barone and Mocetti (2011), we build our index using the following subset5: • Paying taxes is one of the basic duties of citizenship (Statement 3); • Not paying taxes is one of the worst crimes a person can commit…”
Tax Compliance and Enforcement in the Pampas: Evidence from a Field Experiment (2013, background): “For example, Barone and Mocetti (2009) find that that the attitude towards paying taxes is more positive when resources are spent more efficiently.11 Factors affecting tax morale can explain differences in tax compliance across countries or regions with similar tax systems.”
Electoral rules and voter turnout (2011, neutral): “To the extent that a better performance of local governments is spurred by a certain electoral scheme, turnout can increase because better managed municipalities enhance the sense of civic duty of the residents, along the lines suggested by Barone and Mocetti (2011).”