%0 Report
        %A Halla, Martin
        %T Tax Morale and Compliance Behavior: First Evidence on a Causal Link
        %D 2010
        %8 2010 Apr
        %I Institute of Labor Economics (IZA)
        %C Bonn
        %7 IZA Discussion Paper
        %N 4918
        %U https://www.iza.org/publications/dp4918
        %X 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.
        %K tax evasion
%K tax compliance
%K underground production
%K tax morale