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IZA Discussion Papers, Forschungsinstitut zur Zukunft der Arbeit (IZA) >
Please use this identifier to cite or link to this item:
http://hdl.handle.net/10419/36942
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Full metadata record
| DC Field | | Value | | Language |
| dc.contributor.author | | Halla, Martin | | en_US |
| dc.date.accessioned | | 2010-05-05 | | en_US |
| dc.date.accessioned | | 2010-07-23T09:36:09Z | | - |
| dc.date.available | | 2010-07-23T09:36:09Z | | - |
| dc.date.issued | | 2010 | | en_US |
| dc.identifier.uri | | http://hdl.handle.net/10419/36942 | | - |
| dc.description.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. | | en_US |
| dc.language.iso | | eng | | en_US |
| dc.publisher | | IZA Bonn | | en_US |
| dc.relation.ispartofseries | | Discussion paper series // Forschungsinstitut zur Zukunft der Arbeit 4918 | | en_US |
| dc.subject.jel | | A13 | | en_US |
| dc.subject.jel | | O17 | | en_US |
| dc.subject.jel | | H26 | | en_US |
| dc.subject.jel | | Z13 | | en_US |
| dc.subject.jel | | C81 | | en_US |
| dc.subject.ddc | | 330 | | en_US |
| dc.subject.keyword | | Tax morale | | en_US |
| dc.subject.keyword | | tax evasion | | en_US |
| dc.subject.keyword | | tax compliance | | en_US |
| dc.subject.keyword | | underground production | | en_US |
| dc.subject.stw | | Steuermoral | | en_US |
| dc.subject.stw | | Steuerflucht | | en_US |
| dc.subject.stw | | Schattenwirtschaft | | en_US |
| dc.subject.stw | | USA | | en_US |
| dc.title | | Tax morale and compliance behavior: First evidence on a causal link | | en_US |
| dc.type | | Working Paper | | en_US |
| dc.identifier.ppn | | 625324110 | | 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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