The link between the intrinsic motivation to comply and compliance behavior: A critical appraisal of existing evidence

Arbeitspapier

Recent economic literature emphasizes the importance of moral considerations to explain compliance behavior with respect to underground activities such as tax evasion. A considerable amount of research aims to identify factors that affect the intrinsic motivation to comply. However, the causal link between the intrinsic motivation to comply and actual compliance behavior is not established yet. We provide a discussion of the underlying identification problem and suggest (potentially) feasible empirical strategies to uncover a causal effect.

Object Details

• Language: Englisch

References and Relationships

• Bibliographic citation: Series: IZA Discussion Papers ; No. 4843

Classification and Topics

• Classification: Wirtschaft ; Formal and Informal Sectors; Shadow Economy; Institutional Arrangements ; Tax Evasion and Avoidance ; Relation of Economics to Social Values ; Economic Sociology; Economic Anthropology; Language; Social and Economic Stratification ; Methodology for Collecting, Estimating, and Organizing Microeconomic Data; Data Access
• Subject: Shadow economy ; tax evasion ; tax compliance ; benefit fraud ; tax morale ; benefit morale ; social norms ; Normbefolgung ; Motivation ; Schattenwirtschaft ; Steuerkriminalität ; Steuermoral ; Sozialhilfe ; Soziale Norm ; Kausalanalyse

Contributors, Places and Time

• Event: Geistige Schöpfung
• (who): Halla, Martin
• Event: Veröffentlichung
• (who): Institute for the Study of Labor (IZA)
• (where): Bonn
• (when): 2010

Further information

• Handle: http://hdl.handle.net/10419/36938
• Last update: 10.03.2025, 11:42 AM CET