Halla, Martin; Schneider, Friedrich - Institute for the Study of Labor (IZA) - 2008
differences between benefit fraud and tax evasion due to differing social norms. We define the concepts of benefit morale and tax … large micro data set of respondents from 29 OECD member countries, shows that benefit morale and tax morale have different …While there is an extensive literature on tax evasion a further aspect of cheating on the state, namely benefit fraud …