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.

Object Details

• Language: Englisch

References and Relationships

• Bibliographic citation: Series: NRN Working Paper, NRN: The Austrian Center for Labor Economics and the Analysis of the Welfare State ; No. 1005

Classification and Topics

• 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

Contributors, Location and Time

• Event: Geistige Schöpfung
• (who): Halla, Martin
• Event: Veröffentlichung
• (who): Johannes Kepler University Linz, NRN - The Austrian Center for Labor Economics and the Analysis of the Welfare State
• (where): Linz
• (when): 2010

Further information

• Handle: http://hdl.handle.net/10419/115044
• Last update: 20.09.2024, 8:25 AM CEST