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Licensed Unlicensed Requires Authentication Published by De Gruyter April 18, 2012

Tax Morale and Compliance Behavior: First Evidence on a Causal Link

  • Martin Halla

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 Two-Stage Least Square Estimation provides first evidence on a causal effect of tax morale on the size of the underground production.

Published Online: 2012-4-18

©2012 Walter de Gruyter GmbH & Co. KG, Berlin/Boston

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