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

Martin Halla

The B.E. Journal of Economic Analysis & Policy, 2012, vol. 12, issue 1, 27

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 Two-Stage Least Square Estimation 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)
Date: 2012
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Related works:
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)
Working Paper: Tax Morale and Compliance Behavior: First Evidence on a Causal Link (2010)
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DOI: 10.1515/1935-1682.3165

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