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 …

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 …

Economists have studied many aspects of tax evasion. The vast literature has concentrated on the individual taxpayer …’s decision on avoiding taxes by underreporting income. However no comprehensive investigation of the individual taxpayer … show that the basic attitude towards avoiding taxes (tax morale) and claiming unjustified subsidies (benefit morale) have …

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 …