@techreport{Halla2010morale,
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.},
address = {Bonn},
author = {Martin Halla},
copyright = {http://www.econstor.eu/dspace/Nutzungsbedingungen},
keywords = {A13; O17; H26; Z13; C81; 330; Tax morale; tax evasion; tax compliance; underground production; Steuermoral; Steuerflucht; Schattenwirtschaft; USA},
language = {eng},
number = {4918},
publisher = {IZA},
title = {Tax morale and compliance behavior: First evidence on a causal link},
type = {Discussion paper series // Forschungsinstitut zur Zukunft der Arbeit},
url = {http://hdl.handle.net/10419/36942},
year = {2010}
}
