Halla, Martin - 2010 - Last update: March 5, 2012
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 yet. Exploiting exogenous variation in tax morale - given by the inherited part …
