Jump to ContentJump to Main Navigation
Show Summary Details
More options …

The B.E. Journal of Economic Analysis & Policy

Editor-in-Chief: Jürges, Hendrik / Ludwig, Sandra

Ed. by Auriol , Emmanuelle / Brunner, Johann / Fleck, Robert / Mendola, Mariapia / Requate, Till / Schirle, Tammy / de Vries, Frans / Zulehner, Christine

4 Issues per year

IMPACT FACTOR 2016: 0.252
5-year IMPACT FACTOR: 0.755

CiteScore 2016: 0.48

SCImago Journal Rank (SJR) 2016: 0.330
Source Normalized Impact per Paper (SNIP) 2016: 0.526

See all formats and pricing
More options …
Volume 12, Issue 1 (Apr 2012)


Volume 6 (2006)

Volume 4 (2004)

Volume 2 (2002)

Volume 1 (2001)

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

Martin Halla
Published Online: 2012-04-18 | DOI: https://doi.org/10.1515/1935-1682.3165


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.

This article offers supplementary material which is provided at the end of the article.

Keywords: tax morale; tax evasion; tax compliance; underground production

About the article

Published Online: 2012-04-18

Citation Information: The B.E. Journal of Economic Analysis & Policy, ISSN (Online) 1935-1682, DOI: https://doi.org/10.1515/1935-1682.3165.

Export Citation

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

Citing Articles

Here you can find all Crossref-listed publications in which this article is cited. If you would like to receive automatic email messages as soon as this article is cited in other publications, simply activate the “Citation Alert” on the top of this page.

Jennifer Anna Stark and Erich Kirchler
International Journal of Sociology and Social Policy, 2017, Volume 37, Number 7/8, Page 452
Attila Bartha and Zsolt Boda
Közgazdasági Szemle, 2016, Volume 63, Number 10, Page 1021
Musharraf R. Cyan, Antonios M. Koumpias, and Jorge Martinez-Vazquez
Journal of Asian Economics, 2016, Volume 47, Page 23
Kerly Randlane
International Journal of Public Administration, 2016, Volume 39, Number 7, Page 515
Aristidis Bitzenis, Vasileios Vlachos, and Friedrich Schneider
Journal of Economic Issues, 2016, Volume 50, Number 1, Page 165
Stef Adriaenssens and Jef Hendrickx
Socio-Economic Review, 2015, Volume 13, Number 4, Page 627
Martin Halla and Friedrich G. Schneider
Oxford Bulletin of Economics and Statistics, 2014, Volume 76, Number 3, Page 411
Philipp Doerrenberg, Denvil Duncan, Clemens Fuest, and Andreas Peichl
Kyklos, 2014, Volume 67, Number 1, Page 29

Comments (0)

Please log in or register to comment.
Log in