Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/73621
Authors: 
Halla, Martin
Year of Publication: 
2010
Series/Report no.: 
Working Paper, Department of Economics, Johannes Kepler University of Linz 1003
Abstract: 
Recent economic literature emphasizes the importance of moral considerations to explain compliance behavior with respect to underground activities such as tax evasion. A considerable amount of research aims to identify factors that affect the intrinsic motivation to comply. However, the causal link between the intrinsic motivation to comply and actual compliance behavior is not established yet. We provide a discussion of the underlying identification problem and suggest (potentially) feasible empirical strategies to uncover a causal effect.
Subjects: 
Shadow economy
tax evasion
tax compliance
benefit fraud
tax morale
benefit morale
social norms
JEL: 
O17
H26
A13
Z13
C81
Document Type: 
Working Paper

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