Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/36942
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dc.contributor.authorHalla, Martinen_US
dc.date.accessioned2010-05-05en_US
dc.date.accessioned2010-07-23T09:36:09Z-
dc.date.available2010-07-23T09:36:09Z-
dc.date.issued2010en_US
dc.identifier.urihttp://hdl.handle.net/10419/36942-
dc.description.abstractRecent 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.isoengen_US
dc.publisher|aInstitute for the Study of Labor (IZA) |cBonnen_US
dc.relation.ispartofseries|aDiscussion paper series // Forschungsinstitut zur Zukunft der Arbeit |x4918en_US
dc.subject.jelA13en_US
dc.subject.jelO17en_US
dc.subject.jelH26en_US
dc.subject.jelZ13en_US
dc.subject.jelC81en_US
dc.subject.ddc330en_US
dc.subject.keywordTax moraleen_US
dc.subject.keywordtax evasionen_US
dc.subject.keywordtax complianceen_US
dc.subject.keywordunderground productionen_US
dc.subject.stwSteuermoralen_US
dc.subject.stwSteuerfluchten_US
dc.subject.stwSchattenwirtschaften_US
dc.subject.stwUSAen_US
dc.titleTax morale and compliance behavior: First evidence on a causal linken_US
dc.type|aWorking Paperen_US
dc.identifier.ppn625324110en_US
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungen-

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