Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/246006 
Erscheinungsjahr: 
2021
Schriftenreihe/Nr.: 
CREMA Working Paper No. 2021-23
Verlag: 
Center for Research in Economics, Management and the Arts (CREMA), Zürich
Zusammenfassung: 
Although understanding how multiculturalism shapes society is imperative in today's globalized world, insights on certain behavior domains remain limited, including those on tax compliance among domestic versus foreign taxpayers. Our meta-study of laboratory tax experiments analyzes over 50,000 tax declaration decisions by almost 5,000 subjects entailing 95 nationalities. Not only do immigrant participants exhibit significantly less tax compliance than natives even with controls for numerous covariates, but tax compliance correlates positively with tax morale, which in turn also interacts significantly with immigration status. Few variables-mainly linked to politics-influenced the gap of compliance between natives and immigrants.
Schlagwörter: 
Tax evasion
Immigration
Meta-analysis
JEL: 
C9
H0
H3
Dokumentart: 
Working Paper

Datei(en):
Datei
Größe
728.91 kB





Publikationen in EconStor sind urheberrechtlich geschützt.