Arbeitspapier
Tax morale and compliance behavior: First evidence on a causal link
Recent literature on tax evasion emphasizes the importance of moral considerations to explain compliance behavior. As a consequence scholars aim to identify factors that shape this so-called tax morale. However, the causal link between tax morale and actual compliance behavior is not established yet. Exploiting exogenous variation in tax morale - given by the inherited part of tax morale of American-born from their ancestors' country of origin - our instrumental variable analysis provides first evidence on a causal effect of tax morale on the size of the underground production.
- Language
-
Englisch
- Bibliographic citation
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Series: IZA Discussion Papers ; No. 4918
- Classification
-
Wirtschaft
Relation of Economics to Social Values
Formal and Informal Sectors; Shadow Economy; Institutional Arrangements
Tax Evasion and Avoidance
Economic Sociology; Economic Anthropology; Language; Social and Economic Stratification
Methodology for Collecting, Estimating, and Organizing Microeconomic Data; Data Access
- Subject
-
Tax morale
tax evasion
tax compliance
underground production
Steuermoral
Steuerflucht
Schattenwirtschaft
USA
- Event
-
Geistige Schöpfung
- (who)
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Halla, Martin
- Event
-
Veröffentlichung
- (who)
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Institute for the Study of Labor (IZA)
- (where)
-
Bonn
- (when)
-
2010
- Handle
- Last update
-
10.03.2025, 11:45 AM CET
Data provider
This object is provided by:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
Object type
- Arbeitspapier
Associated
- Halla, Martin
- Institute for the Study of Labor (IZA)
Time of origin
- 2010
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Unterhalt, Obsorge und Scheidungsanwälte: Eine ökonometrische Untersuchung der einvernehmlichen Scheidung in Österreich.
Tax Morale and Compliance Behavior: First Evidence on a Causal Link
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The link between the intrinsic motivation to comply and compliance behavior: A critical appraisal of existing evidence
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The intergenerational causal effect of tax evasion: Evidence from the commuter tax allowance in Austria
The Intergenerational Causal Effect of Tax Evasion: Evidence from the Commuter Tax Allowance in Austria
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The intergenerational causal effect of tax evasion: Evidence from the commuter tax allowance in Austria
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Divorce and the excess burden of lawyers