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Forschungsinstitut zur Zukunft der Arbeit (IZA), Bonn >
IZA Discussion Papers, Forschungsinstitut zur Zukunft der Arbeit (IZA) >
Please use this identifier to cite or link to this item:
http://hdl.handle.net/10419/35518
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Full metadata record
| DC Field | | Value | | Language |
| dc.contributor.author | | Konrad, Kai A. | | en_US |
| dc.contributor.author | | Qari, Salmai | | en_US |
| dc.date.accessioned | | 2009-05-06 | | en_US |
| dc.date.accessioned | | 2010-07-07T11:52:49Z | | - |
| dc.date.available | | 2010-07-07T11:52:49Z | | - |
| dc.date.issued | | 2009 | | en_US |
| dc.identifier.pi | | urn:nbn:de:101:1-20090513183 | | en_US |
| dc.identifier.uri | | http://hdl.handle.net/10419/35518 | | - |
| dc.description.abstract | | We study the effects of patriotism on tax compliance. In particular, we assume that individuals feel a (random draw of) warm glow from honestly paying their taxes. A higher expected warm glow reduces the government's optimal audit probability and yields higher tax compliance. Second, individuals with higher warm glow are less likely to evade taxes. This prediction is confirmed empirically by a multivariate analysis on the individual level while controlling for several other potentially confounding factors. The findings survive a variety of robustness checks, including an instrumental variables estimation to tackle the possible endogeneity of patriotism. On the aggregate level, we provide evidence for a negative correlation between average patriotic warm glow and the size of the shadow economy across several countries. | | en_US |
| dc.language.iso | | eng | | en_US |
| dc.publisher | | IZA Bonn | | en_US |
| dc.relation.ispartofseries | | IZA discussion papers 4121 | | en_US |
| dc.subject.jel | | H26 | | en_US |
| dc.subject.jel | | K42 | | en_US |
| dc.subject.ddc | | 330 | | en_US |
| dc.subject.keyword | | Patriotism | | en_US |
| dc.subject.keyword | | tax evasion | | en_US |
| dc.subject.keyword | | warm glow | | en_US |
| dc.subject.stw | | Ethnopsychologie | | en_US |
| dc.subject.stw | | Steuererhebung | | en_US |
| dc.subject.stw | | Steuermoral | | en_US |
| dc.subject.stw | | Schattenwirtschaft | | en_US |
| dc.subject.stw | | Multivariate Analyse | | en_US |
| dc.subject.stw | | Welt | | en_US |
| dc.title | | The last refuge of a scoundrel? Patriotism and tax compliance | | en_US |
| dc.type | | Working Paper | | en_US |
| dc.identifier.ppn | | 599234555 | | en_US |
| dc.rights | | http://www.econstor.eu/dspace/Nutzungsbedingungen | | - |
| Appears in Collections: | | IZA Discussion Papers, Forschungsinstitut zur Zukunft der Arbeit (IZA)
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