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http://hdl.handle.net/10419/36938
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| Title: | | The link between the intrinsic motivation to comply and compliance behavior: A critical appraisal of existing evidence  |
| Authors: | | Halla, Martin |
| Issue Date: | | 2010 |
| Series/Report no.: | | Discussion paper series // Forschungsinstitut zur Zukunft der Arbeit 4843 |
| Abstract: | | Recent economic literature emphasizes the importance of moral considerations to explain compliance behavior with respect to underground activities such as tax evasion. A considerable amount of research aims to identify factors that affect the intrinsic motivation to comply. However, the causal link between the intrinsic motivation to comply and actual compliance behavior is not established yet. We provide a discussion of the underlying identification problem and suggest (potentially) feasible empirical strategies to uncover a causal effect. |
| Subjects: | | Shadow economy tax evasion tax compliance benefit fraud tax morale benefit morale social norms |
| JEL: | | O17 H26 A13 Z13 C81 |
| Document Type: | | Working Paper |
| Appears in Collections: | | IZA Discussion Papers, Forschungsinstitut zur Zukunft der Arbeit (IZA)
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