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Autor:innen: 
Erscheinungsjahr: 
2010
Schriftenreihe/Nr.: 
Working Paper No. 1006
Verlag: 
Johannes Kepler University of Linz, Department of Economics, Linz
Zusammenfassung: 
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.
Schlagwörter: 
Tax morale
tax evasion
tax compliance
underground production
JEL: 
A13
O17
H26
Z13
C81
Dokumentart: 
Working Paper

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