Tax havens : international tax avoidance and evasion / Jane G. Gravelle -- Tax compliance and enforcement issues with respect to offshore accounts and entities / Joint Committee on Taxation -- International taxation : large U.S. corporations and federal contractors with subsidiaries in...

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...