The Link between the Intrinsic Motivation to Comply and Compliance Behavior: A Critical Appraisal of Existing Evidence

Recent economic literature emphasizes the importance of moral considerations to explain compliance behavior with respect to underground activities such as tax evasion. A considerable amount of research aims to identify factors that affect the intrinsic motivation to comply. However, the causal link between the intrinsic motivation to comply and actual compliance behavior is not established yet. We provide a discussion of the underlying identification problem and suggest (potentially) feasible empirical strategies to uncover a causal effect.

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Year of publication:	2010-03
Authors:	Halla, Martin
Institutions:	Institute for the Study of Labor (IZA)
Subject:	social norms \| shadow economy \| tax evasion \| tax compliance \| benefit fraud \| tax morale \| benefit morale

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Extent:	application/pdf
Series:	IZA Discussion Papers.
Type of publication:	Book / Working Paper
Language:	English
Notes:	forthcoming in: The Handbook on the Shadow Economy Number 4843 36 pages
Classification:	O17 - Formal and Informal Sectors; Shadow Economy; Institutional Arrangements ; H26 - Tax Evasion ; A13 - Relation of Economics to Social Values ; Z13 - Social Norms and Social Capital ; C81 - Methodology for Collecting, Estimating, and Organizing Microeconomic Data
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10008568270