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 first …

respect to underground activities such as tax evasion. A considerable amount of research aims to identify factors that affect …

We study what determines taxpayers' deduction behavior when filing tax returns. Preliminary deficits might be viewed as … after receiving information about the preliminary balance. Furthermore, the Swedish income tax system has a substantial kink … (20 percentage points) where the central government tax applies. Taxpayers slightly above the governmental tax kink have …

Economists have studied many aspects of tax evasion. The vast literature has concentrated on the individual taxpayer … show that the basic attitude towards avoiding taxes (tax morale) and claiming unjustified subsidies (benefit morale) have … explaining variable of tax morale. Furthermore we find empirical evidence that tax morale and benefit morale have different …

This paper analyses how tax morale and countries’ institutional quality affect the shadow economy, controlling in a … that a higher tax morale and a higher institutional quality lead to a smaller shadow economy. …

This paper analyses how governance or institutional quality and tax morale affect the shadow economy, using an …-sectional country data with a relatively small number of observations, and hardly any paper has investigated tax morale and provides … support that its increase leads to a smaller shadow economy. Moreover, an increase in tax morale reduces the size of the …

Although from an economic point of view, legal considerations apart, tax avoidance, tax evasion and tax flight have … similar effects, namely a reduction of revenue yields, and are based on the same desire to reduce the tax burden, it is likely …, business lawyers, and entrepreneurs produced spontaneous associations to a scenario either describing tax avoidance, tax …

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 …Considerable evidence suggests that enforcement efforts cannot fully explain the high degree of tax compliance. To …