Tax morale and compliance behavior: First evidence on a causal link

Arbeitspapier

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.

Angaben zum Objekt

• Sprache: Englisch

Verweise und Beziehungen

• Erschienen in: Series: IZA Discussion Papers ; No. 4918

Klassifikation und Themen

• Klassifikation: 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
• Thema: Tax morale ; tax evasion ; tax compliance ; underground production ; Steuermoral ; Steuerflucht ; Schattenwirtschaft ; USA

Beteiligte, Orts- und Zeitangaben

• Ereignis: Geistige Schöpfung
• (wer): Halla, Martin
• Ereignis: Veröffentlichung
• (wer): Institute for the Study of Labor (IZA)
• (wo): Bonn
• (wann): 2010

Weitere Informationen

• Handle: http://hdl.handle.net/10419/36942
• Letzte Aktualisierung: 20.09.2024, 08:20 MESZ