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 instrumental variable analysis provides …

tax morale helps to explain the high degree of tax compliance. However, most studies have treated tax morale as a black … tax morale within three multicultural European countries, Switzerland, Belgium and Spain, a choice that allows far more …

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 tax morale will be taxed more heavily, simply because taxing them is …

role. We also find four types of poverty traps, associated with large initial household size, poor initial education, poor …

capital provided a buffer against the shock. After controlling for observable characteristics, education and experience showed …