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

Martin Halla ()

No 2010-06, Economics working papers from Department of Economics, 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 O17 H26 Z13 C81 (search for similar items in EconPapers)
New Economics Papers: this item is included in nep-acc and nep-pbe
Date: 2010-04
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Related works:
Journal Article: Tax Morale and Compliance Behavior: First Evidence on a Causal Link (2012) Downloads
Working Paper: Tax Morale and Compliance Behavior: First Evidence on a Causal Link (2010) Downloads
Working Paper: Tax Morale and Compliance Behavior: First Evidence on a Causal Link (2010) Downloads
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