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Title:Taxes and benefits: two distinct options to cheat on the state? PDF Logo
Authors:Halla, Martin
Schneider, Friedrich G.
Issue Date:2008
Series/Report no.:IZA Discussion Papers 3536
Abstract:While there is an extensive literature on tax evasion a further aspect of cheating on the state, namely benefit fraud, has gained relatively modest attention in the economic literature. This paper seeks to fill this gap. We explore differences between benefit fraud and tax evasion due to differing social norms. We define the concepts of benefit morale and tax morale as the motivation to abstain from cheating on the state via these two offenses. Our multilevel analysis, based on a large micro data set of respondents from 29 OECD member countries, shows that benefit morale and tax morale have different determinants at an individual-level and respond differently to fiscal policy measures.
Subjects:Tax
subsidies
tax evasion
benefit fraud
welfare fraud
tax morale
benefit morale
social norms
multilevel analysis
JEL:H20
Persistent Identifier of the first edition:urn:nbn:de:101:1-2008061392
Document Type:Working Paper
Appears in Collections:IZA Discussion Papers, Forschungsinstitut zur Zukunft der Arbeit (IZA)

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