Although there is ample research on what affects tax morale, empirical evidence that tax morale affects tax evasion is scarce. The reason for this scarcity, is the difficulty to connect a measure of tax morale to a reliable proxy of tax evasion. The primary contribution, is that I identify an...

This paper uses firm-level survey data to explore whether the extent to which firms perceive taxes and crime as impediments to their operations and growth (perceived constraints) affects firm tax evasion. To rule out spurious covariation, I use reported crime incidences as an instrumental...

When do ex-ante beliefs about the values of others affect compliance and honesty? To answer this question, we conduct an experiment, in which subjects face repeated trade-offs between monetary gain and honesty. As a source of exogenous variation, half of the subjects were told that their choices...

In this paper, we investigate the acceptance by taxpayers and tax auditors of voluntary e-audits, i.e., online-based, automated tax audits. Further, we analyze the effects of e-audits on trust in and power of tax authorities. Perceived benefits and shortcomings of e-audits for taxpayers and tax...

This study investigates psychological determinants of tax compliance, particularly the predictions of the Slippery Slope Framework (SSF; Kirchler et al., 2008), among large businesses and their tax auditors. The SSF predicts that trust in tax authorities determines voluntary tax compliance and...