Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/36942
Authors: 
Halla, Martin
Year of Publication: 
2010
Series/Report no.: 
Discussion paper series // Forschungsinstitut zur Zukunft der Arbeit 4918
Abstract: 
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.
Subjects: 
Tax morale
tax evasion
tax compliance
underground production
JEL: 
A13
O17
H26
Z13
C81
Document Type: 
Working Paper

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