TY  - RPRT
        AU  - Halla, Martin
        TI  - The Link between the Intrinsic Motivation to Comply and Compliance Behavior: A Critical Appraisal of Existing Evidence
        PY  - 2010/Mar/
        PB  - Institute of Labor Economics (IZA)
        CY  - Bonn
        T2  - IZA Discussion Paper
        IS  - 4843
        UR  - https://www.iza.org/publications/dp4843
        AB  - 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.
        KW  - tax morale
KW  - benefit fraud
KW  - tax compliance
KW  - tax evasion
KW  - shadow economy
KW  - social norms
KW  - benefit morale
        ER  -