TY  - RPRT
        AU  - Halla, Martin
        TI  - Tax Morale and Compliance Behavior: First Evidence on a Causal Link
        PY  - 2010/Apr/
        PB  - Institute of Labor Economics (IZA)
        CY  - Bonn
        T2  - IZA Discussion Paper
        IS  - 4918
        UR  - https://www.iza.org/publications/dp4918
        AB  - 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.
        KW  - tax evasion
KW  - tax compliance
KW  - underground production
KW  - tax morale
        ER  -