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Tax Morale and Compliance Behavior: First Evidence on a Causal Link
| Content Provider | Semantic Scholar |
|---|---|
| Author | Halla, Martin |
| Copyright Year | 2012 |
| Abstract | 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 Two-Stage Least Square Estimation provides first evidence on a causal effect of tax morale on the size of the underground production. |
| File Format | PDF HTM / HTML |
| DOI | 10.1515/1935-1682.3165 |
| Alternate Webpage(s) | https://www.econstor.eu/bitstream/10419/73581/1/665807937.pdf |
| Alternate Webpage(s) | https://www.econstor.eu/bitstream/10419/36942/1/625324110.pdf |
| Alternate Webpage(s) | http://www.labornrn.at/wp/2010/wp1005.pdf |
| Alternate Webpage(s) | http://anon-ftp.iza.org/dp4918.pdf |
| Alternate Webpage(s) | https://www.econstor.eu/bitstream/10419/115044/1/wp1005.pdf |
| Alternate Webpage(s) | http://www.econ.jku.at/papers/2010/wp1006.pdf |
| Alternate Webpage(s) | https://doi.org/10.1515/1935-1682.3165 |
| Volume Number | 12 |
| Language | English |
| Access Restriction | Open |
| Content Type | Text |
| Resource Type | Article |
