Tax Morale and Compliance Behavior: First Evidence on a Causal Link

Martin Halla

No 2010-05, NRN working papers from The Austrian Center for Labor Economics and the Analysis of the Welfare State, Johannes Kepler University Linz, Austria

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.

Keywords: Tax morale; tax evasion; tax compliance; underground production (search for similar items in EconPapers)
JEL-codes: A13 C81 H26 O17 Z13 (search for similar items in EconPapers)
Pages: 22 pages
Date: 2010-04
New Economics Papers: this item is included in nep-acc and nep-pbe
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (24)

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Related works:
Journal Article: Tax Morale and Compliance Behavior: First Evidence on a Causal Link (2012)
Working Paper: Tax Morale and Compliance Behavior: First Evidence on a Causal Link (2010)
Working Paper: Tax Morale and Compliance Behavior: First Evidence on a Causal Link (2010)
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Persistent link: https://EconPapers.repec.org/RePEc:jku:nrnwps:2010_05

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