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dc.contributor.authorHalla, Martinen_US
dc.contributor.authorSchneider, Friedrich G.en_US
dc.date.accessioned2008-07-28en_US
dc.date.accessioned2010-07-07T11:35:45Z-
dc.date.available2010-07-07T11:35:45Z-
dc.date.issued2008en_US
dc.identifier.piurn:nbn:de:101:1-2008061392en_US
dc.identifier.urihttp://hdl.handle.net/10419/35283-
dc.description.abstractWhile there is an extensive literature on tax evasion a further aspect of cheating on the state, namely benefit fraud, has gained relatively modest attention in the economic literature. This paper seeks to fill this gap. We explore differences between benefit fraud and tax evasion due to differing social norms. We define the concepts of benefit morale and tax morale as the motivation to abstain from cheating on the state via these two offenses. Our multilevel analysis, based on a large micro data set of respondents from 29 OECD member countries, shows that benefit morale and tax morale have different determinants at an individual-level and respond differently to fiscal policy measures.en_US
dc.language.isoengen_US
dc.publisherIZA Bonnen_US
dc.relation.ispartofseriesIZA Discussion Papers 3536en_US
dc.subject.jelH20en_US
dc.subject.ddc330en_US
dc.subject.keywordTaxen_US
dc.subject.keywordsubsidiesen_US
dc.subject.keywordtax evasionen_US
dc.subject.keywordbenefit frauden_US
dc.subject.keywordwelfare frauden_US
dc.subject.keywordtax moraleen_US
dc.subject.keywordbenefit moraleen_US
dc.subject.keywordsocial normsen_US
dc.subject.keywordmultilevel analysisen_US
dc.subject.stwSteuermoralen_US
dc.subject.stwSteuervermeidungen_US
dc.subject.stwSozialhilfeen_US
dc.subject.stwBetrugen_US
dc.subject.stwSchätzungen_US
dc.subject.stwÖsterreichen_US
dc.titleTaxes and benefits: two distinct options to cheat on the state?en_US
dc.typeWorking Paperen_US
dc.identifier.ppn571194303en_US
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungen-
Appears in Collections:IZA Discussion Papers, Forschungsinstitut zur Zukunft der Arbeit (IZA)

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