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
-
Series: Working Paper ; No. 1006
- 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)
-
Halla, Martin
- Event
-
Veröffentlichung
- (who)
-
Johannes Kepler University of Linz, Department of Economics
- (where)
-
Linz
- (when)
-
2010
- Handle
- Last update
-
20.09.2024, 8:21 AM CEST
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
- Johannes Kepler University of Linz, Department of Economics
Time of origin
- 2010
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