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Kompletter Metadatensatz
DublinCore-Feld | Wert | Sprache |
---|---|---|
dc.contributor.author | Halla, Martin | en |
dc.date.accessioned | 2010-05-05 | - |
dc.date.accessioned | 2010-07-23T09:36:09Z | - |
dc.date.available | 2010-07-23T09:36:09Z | - |
dc.date.issued | 2010 | - |
dc.identifier.uri | http://hdl.handle.net/10419/36942 | - |
dc.description.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. | en |
dc.language.iso | eng | en |
dc.publisher | |aInstitute for the Study of Labor (IZA) |cBonn | en |
dc.relation.ispartofseries | |aIZA Discussion Papers |x4918 | en |
dc.subject.jel | A13 | en |
dc.subject.jel | O17 | en |
dc.subject.jel | H26 | en |
dc.subject.jel | Z13 | en |
dc.subject.jel | C81 | en |
dc.subject.ddc | 330 | en |
dc.subject.keyword | Tax morale | en |
dc.subject.keyword | tax evasion | en |
dc.subject.keyword | tax compliance | en |
dc.subject.keyword | underground production | en |
dc.subject.stw | Steuermoral | en |
dc.subject.stw | Steuerflucht | en |
dc.subject.stw | Schattenwirtschaft | en |
dc.subject.stw | USA | en |
dc.title | Tax morale and compliance behavior: First evidence on a causal link | - |
dc.type | |aWorking Paper | en |
dc.identifier.ppn | 625324110 | en |
dc.rights | http://www.econstor.eu/dspace/Nutzungsbedingungen | en |
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