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An Empirical Analysis of the Dynamics of the Welfare State: The Case of Benefit Morale

Halla, Martin; Lackner, Mario; Schneider, Friedrich G. - 2009

Does the supply of a welfare state create its own demand? Many economic scholars studying welfare arrangements refer to Say's law and insinuate a self-destructive welfare state. However, little is known about the empirical validity of these assumptions and hypotheses. We study the dynamic effect...

Persistent link: https://www.econbiz.de/10010294856

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

Halla, Martin - 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/10010294865

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

Halla, Martin - 2010

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...

Persistent link: https://www.econbiz.de/10010294905

The intergenerational causal effect of tax evasion: Evidence from the commuter tax allowance in Austria

Frimmel, Wolfgang; Halla, Martin; Paetzold, Jörg - 2017

Does tax evasion run in the family? To answer this question, we study the case of the commuter tax allowance in Austria. This allowance is designed as a step function of the distance between the residence and the workplace, creating sharp discontinuities at each bracket threshold. The distance...

Persistent link: https://www.econbiz.de/10011663282

Economic origins of cultural norms: The case of animal husbandry and bastardy

Eder, Christoph; Halla, Martin - 2017

This paper explores the historical origins of the cultural norm regarding illegitimacy (formerly known as bastardy). We test the hypothesis that traditional agricultural production structures influenced the historical illegitimacy ratio, and have had a lasting effect until today. Based on data...

Persistent link: https://www.econbiz.de/10011916764

The intergenerational causal effect of tax evasion: Evidence from the commuter tax allowance in Austria

Frimmel, Wolfgang; Halla, Martin; Paetzold, Jörg - 2017

Persistent link: https://www.econbiz.de/10011927101

Restricting or abolishing cash: An effective instrument for fighting the shadow economy, crime and terrorism?

Schneider, Friedrich - 2017

. Second, the use of cash in crime, here especially in corruption, is also econometrically investigated. The influence is … about organized crime are also shown; the importance of cash is diminishing. Third, some remarks about terrorism are made … a minor influence on the shadow economy, crime and terrorism, but potentially a major influence on civil liberties. …

Persistent link: https://www.econbiz.de/10011916753

The impact of tax morale and institutional quality on the shadow economy

Schneider, Friedrich; Torgler, Benno - 2007

This paper analyses how tax morale and countries’ institutional quality affect the shadow economy, controlling in a multivariate analysis for a variety of potential factors. The literature strongly emphasizes the quantitative importance of these factors to understand the level and changes of...

Persistent link: https://www.econbiz.de/10010294508

Shadow economy, tax morale, governance and institutional quality: A panel analysis

Schneider, Friedrich; Torgler, Benno - 2007

This paper analyses how governance or institutional quality and tax morale affect the shadow economy, using an international country panel and also within country data. The literature strongly emphasizes the quantitative importance of these factors to understand the level and changes of shadow...

Persistent link: https://www.econbiz.de/10010294548

Unterhalt, Obsorge und Scheidungsanwälte: Eine ökonometrische Untersuchung der einvernehmlichen Scheidung in Österreich.

Halla, Martin - 2004

Im Jahr 2003 wurden 88,4% aller Scheidungen in Österreich im Einvernehmen geschieden. Die einvernehmliche Scheidung erfordert

Persistent link: https://www.econbiz.de/10010294550