Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/35518
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dc.contributor.authorKonrad, Kai A.en_US
dc.contributor.authorQari, Salmaien_US
dc.date.accessioned2009-05-06en_US
dc.date.accessioned2010-07-07T11:52:49Z-
dc.date.available2010-07-07T11:52:49Z-
dc.date.issued2009en_US
dc.identifier.piurn:nbn:de:101:1-20090513183en_US
dc.identifier.urihttp://hdl.handle.net/10419/35518-
dc.description.abstractWe study the effects of patriotism on tax compliance. In particular, we assume that individuals feel a (random draw of) warm glow from honestly paying their taxes. A higher expected warm glow reduces the government's optimal audit probability and yields higher tax compliance. Second, individuals with higher warm glow are less likely to evade taxes. This prediction is confirmed empirically by a multivariate analysis on the individual level while controlling for several other potentially confounding factors. The findings survive a variety of robustness checks, including an instrumental variables estimation to tackle the possible endogeneity of patriotism. On the aggregate level, we provide evidence for a negative correlation between average patriotic warm glow and the size of the shadow economy across several countries.en_US
dc.language.isoengen_US
dc.publisher|aInstitute for the Study of Labor (IZA) |cBonnen_US
dc.relation.ispartofseries|aIZA discussion papers |x4121en_US
dc.subject.jelH26en_US
dc.subject.jelK42en_US
dc.subject.ddc330en_US
dc.subject.keywordPatriotismen_US
dc.subject.keywordtax evasionen_US
dc.subject.keywordwarm glowen_US
dc.subject.stwEthnopsychologieen_US
dc.subject.stwSteuererhebungen_US
dc.subject.stwSteuermoralen_US
dc.subject.stwSchattenwirtschaften_US
dc.subject.stwMultivariate Analyseen_US
dc.subject.stwWelten_US
dc.titleThe last refuge of a scoundrel? Patriotism and tax complianceen_US
dc.type|aWorking Paperen_US
dc.identifier.ppn599234555en_US
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungen-

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