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Who Moves and For How Long: Determinants of Different Forms of Migration

Borodak, Daniela; Piracha, Matloob - Institute for the Study of Labor (IZA) - 2013

This paper analyses the determinants and correlates of different forms of migration, including circular, temporary and permanent. Using Moldovan data we show that age, education, number of children in a household and social as well as economic development in the region of origin play a crucial...

Persistent link: https://www.econbiz.de/10010658703

Remittances and Migration Intentions of the Left-Behind

Piracha, Matloob; Saraogi, Amrita - Institute for the Study of Labor (IZA) - 2013

Moldova and employing simultaneous equations model we show that there exists a dual causality between receipt of remittances …

Persistent link: https://www.econbiz.de/10010720079

Occupational Choice of Return Migrants in Moldova

Borodak, Daniela; Piracha, Matloob - Institute for the Study of Labor (IZA) - 2010

in Moldova, we find that those who stayed illegally in the host country tend to go in wage employment on return to the …

Persistent link: https://www.econbiz.de/10008678698

Motivations for Remittances: Evidence from Moldova

Piracha, Matloob; Saraogi, Amrita - Institute for the Study of Labor (IZA) - 2011

This paper explores the factors that account for the receipt of remittances across households in Moldova who have … behaviour in Moldova. Drawing from these estimates, we conclude that altruism and investment (proxied by the level of economic … development at the regional level) are the two main motives behind remittance flows to Moldova. …

Persistent link: https://www.econbiz.de/10008836676

Tax Morale

Luttmer, Erzo F.P.; Singhal, Monica - Institute for the Study of Labor (IZA) - 2014

Standard economic models of tax compliance have focused on enforcement-driven compliance. Notably, tax administrators also tend to place a great deal of emphasis on the importance of improving "tax morale" by encouraging voluntary compliance, creating a culture of compliance, and changing social...

Persistent link: https://www.econbiz.de/10010959560

Tax Compliance and Information Provision: A Field Experiment with Small Firms

Doerrenberg, Philipp; Schmitz, Jan - Institute for the Study of Labor (IZA) - 2015

We study a field experiment on tax compliance in Slovenia. Small accounting companies were randomly assigned to an untreated control group and two treatment groups. Companies in the first treatment group received a letter that highlighted the importance of paying taxes and informed about the...

Persistent link: https://www.econbiz.de/10011269606

Nice Guys Finish Last: Are People with Higher Tax Morale Taxed More Heavily?

Doerrenberg, Philipp; Duncan, Denvil; Fuest, Clemens; … - Institute for the Study of Labor (IZA) - 2012

This paper is the first to provide evidence of efficient taxation of groups with heterogeneous levels of 'tax morale'. We set up an optimal income tax model where high tax morale implies a high subjective cost of evading taxes. The model predicts that 'nice guys finish last': groups with higher...

Persistent link: https://www.econbiz.de/10009416945

What Shapes Attitudes Toward Paying Taxes? Evidence from Multicultural European Countries

Torgler, Benno; Schneider, Friedrich - Institute for the Study of Labor (IZA) - 2006

Considerable evidence suggests that enforcement efforts cannot fully explain the high degree of tax compliance. To resolve this puzzle of tax compliance several researchers have argued that citizens’ attitudes toward paying taxes defined as tax morale helps to explain the high degree of tax...

Persistent link: https://www.econbiz.de/10005703279

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

Halla, Martin - Institute for the Study of Labor (IZA) - 2010

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...

Persistent link: https://www.econbiz.de/10008506077

The Impact of Tax Knowledge and Budget Spending Influence on Tax Compliance

Djawadi, Behnud Mir; Fahr, René - Institute for the Study of Labor (IZA) - 2013

We investigate the impact of trust in authorities on tax compliance within a controlled laboratory setting. Embedded in two hypothetical tax systems with high and low power of authorities respectively, we gradually increase trust in authorities in form of tax knowledge about public expenditures...

Persistent link: https://www.econbiz.de/10010630726