@TechReport{iza:izadps:dp4918,
            	author={Halla, Martin},
            	title={Tax Morale and Compliance Behavior: First Evidence on a Causal Link},
            	year={2010},
	month={Apr},
            	institution={Institute of Labor Economics (IZA)},
            	address={Bonn},
            	type={IZA Discussion Paper},
            	number={4918},
            	url={https://www.iza.org/publications/dp4918},
	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 evasion;tax compliance;underground production;tax morale},
            }