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dc.contributor.authorHalla, Martinen
dc.contributor.authorSchneider, Friedrich G.en
dc.date.accessioned2008-07-28-
dc.date.accessioned2010-07-07T11:35:45Z-
dc.date.available2010-07-07T11:35:45Z-
dc.date.issued2008-
dc.identifier.piurn:nbn:de:101:1-2008061392en
dc.identifier.urihttp://hdl.handle.net/10419/35283-
dc.description.abstractWhile 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.en
dc.language.isoengen
dc.publisher|aInstitute for the Study of Labor (IZA) |cBonnen
dc.relation.ispartofseries|aIZA Discussion Papers |x3536en
dc.subject.jelH20en
dc.subject.ddc330en
dc.subject.keywordTaxen
dc.subject.keywordsubsidiesen
dc.subject.keywordtax evasionen
dc.subject.keywordbenefit frauden
dc.subject.keywordwelfare frauden
dc.subject.keywordtax moraleen
dc.subject.keywordbenefit moraleen
dc.subject.keywordsocial normsen
dc.subject.keywordmultilevel analysisen
dc.subject.stwSteuermoralen
dc.subject.stwSteuervermeidungen
dc.subject.stwSozialhilfeen
dc.subject.stwBetrugen
dc.subject.stwSchätzungen
dc.subject.stwÖsterreichen
dc.titleTaxes and benefits: two distinct options to cheat on the state?-
dc.type|aWorking Paperen
dc.identifier.ppn571194303en
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungenen

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