The Link between the Intrinsic Motivation to Comply and Compliance Behavior: A Critical Appraisal of Existing Evidence

No 4843, IZA Discussion Papers from Institute of Labor Economics (IZA)

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.

Keywords: tax morale; benefit fraud; tax compliance; tax evasion; shadow economy; social norms; benefit morale (search for similar items in EconPapers)
JEL-codes: A13 C81 H26 O17 Z13 (search for similar items in EconPapers)
Pages: 36 pages
Date: 2010-03
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (5)

Published - published in: Friedrich Schneider (ed.), The Handbook on the Shadow Economy, Edward Elgar Publishing, 2011, 375-408

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Related works:
Chapter: The Link between the Intrinsic Motivation to Comply and Compliance Behaviour: A Critical Appraisal of Existing Evidence (2011)
Working Paper: The Link between the Intrinsic Motivation to Comply and Compliance Behavior – A Critical Appraisal of Existing Evidence (2010)
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