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Tax Morale and Compliance Behavior: First Evidence on a Causal Link
| Content Provider | EconStor |
|---|---|
| Author | Halla, Martin |
| Abstract | 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. |
| File Format | |
| Language | English |
| Publisher | Johannes Kepler University Linz, NRN - The Austrian Center for Labor Economics and the Analysis of the Welfare State |
| Publisher Date | 2010-01-01 |
| Publisher Place | Linz |
| Access Restriction | Open |
| Rights Holder | http://www.econstor.eu/dspace/Nutzungsbedingungen |
| Subject Keyword | Tax morale tax evasion tax compliance underground production 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 |
| Content Type | Text |
| Resource Type | Article |
