Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/35518 
Kompletter Metadatensatz
DublinCore-FeldWertSprache
dc.contributor.authorKonrad, Kai A.en
dc.contributor.authorQari, Salmaien
dc.date.accessioned2009-05-06-
dc.date.accessioned2010-07-07T11:52:49Z-
dc.date.available2010-07-07T11:52:49Z-
dc.date.issued2009-
dc.identifier.piurn:nbn:de:101:1-20090513183en
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
dc.language.isoengen
dc.publisher|aInstitute for the Study of Labor (IZA) |cBonnen
dc.relation.ispartofseries|aIZA Discussion Papers |x4121en
dc.subject.jelH26en
dc.subject.jelK42en
dc.subject.ddc330en
dc.subject.keywordPatriotismen
dc.subject.keywordtax evasionen
dc.subject.keywordwarm glowen
dc.subject.stwEthnopsychologieen
dc.subject.stwSteuererhebungen
dc.subject.stwSteuermoralen
dc.subject.stwSchattenwirtschaften
dc.subject.stwMultivariate Analyseen
dc.subject.stwWelten
dc.titleThe last refuge of a scoundrel? Patriotism and tax compliance-
dc.type|aWorking Paperen
dc.identifier.ppn599234555en
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungenen

Datei(en):
Datei
Größe
460.36 kB





Publikationen in EconStor sind urheberrechtlich geschützt.