Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/73581
Authors: 
Halla, Martin
Year of Publication: 
2010
Series/Report no.: 
Working Paper, Department of Economics, Johannes Kepler University of Linz 1006
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

Files in This Item:
File
Size
542.45 kB





Items in EconStor are protected by copyright, with all rights reserved, unless otherwise indicated.