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Tax morale and compliance behavior : first evidence on a causal link
Halla, Martin - 2010
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...
Persistent link: https://www.econbiz.de/10011344873
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The effects of official and unofficial information on tax compliance
Garcia, Filomena; Opromolla, Luca David; Vezzulli, Andrea; … - 2018 - This version: March 2018
The administration of tax policy has shifted its focus from enforcement to complementary instruments aimed at creating a social norm of tax compliance. In this paper we provide an analysis of the effects of the dissemination of information regarding the past degree of tax evasion at the social...
Persistent link: https://www.econbiz.de/10011845254
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Are your tax problems an opportunity not to pay taxes? : evidence from a randomized survey experiment
Blesse, Sebastian - 2021
Taxpayers often view tax rules and filing processes as complicated. In this paper I study whether the perceived tax uncertainty among peers leads to a reduction of voluntary tax compliance. I find strong supportive evidence for this hypothesis using a survey experiment for a large representative...
Persistent link: https://www.econbiz.de/10012510337
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Tax morale and reciprocity: A case study from Vietnam
Jahnke, Björn - 2015
Understanding the effects of reciprocity on tax morale is crucial to explain tax compliance behavior. However, there is … only little research about which sources of reciprocity affect tax morale most. Thus, this paper for the first time gauges … the effects from two sources of reciprocity on tax morale in an empirical study. The first source, vertical reciprocity …
Persistent link: https://www.econbiz.de/10011375000
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What are the factors of tax evasion? : new findings in the EVS study
Ryšavá, Tereza; Zídková, Hana - In: Národohospodářský obzor : časopis věnovaný … 21 (2021) 4, pp. 385-409
This paper is analyzing tax morale in three selected European countries through the evaluation of the results of the European Values Study. The main aim is to identify the factors that influence taxpayers' decisions on the issue of whether they justify cheating on tax or not. The dependence and...
Persistent link: https://www.econbiz.de/10012817889
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Self-serving bias and tax morale
Blaufus, Kay; Braune, Matthias; Hundsdoerfer, Jochen; … - 2014 - This version: September 2014
In a real-effort laboratory experiment to manipulate evasion opportunities, we study whether the moral evaluation of tax evasion is subject to a self-serving bias. We find that tax morale is egoistically biased: Subjects with the opportunity to evade taxes judge tax evasion as less unethical as...
Persistent link: https://www.econbiz.de/10010398977
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Self-serving bias and tax morale
Blaufus, Kay; Braune, Matthias; Hundsdoerfer, Jochen; … - 2014 - This version: September 2014
In a real-effort laboratory experiment to manipulate evasion opportunities, we study whether the moral evaluation of tax evasion is subject to a self-serving bias. We find that tax morale is egoistically biased: Subjects with the opportunity to evade taxes judge tax evasion as less unethical as...
Persistent link: https://www.econbiz.de/10010403224
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Nudging for tax compliance : a meta-analysis
Antinyan, Armenak; Asatryan, Zareh - 2020
Tax compliance nudges are used increasingly by governments because of their perceived cost-effectiveness in raising tax revenue. We collect about a thousand treatment effect estimates from 45 randomized controlled trials, and synthesize this rapidly growing literature using meta-analytical...
Persistent link: https://www.econbiz.de/10012263419
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Explaining and tackling the informal economy: an evaluation of competing perspectives
Williams, Colin C. - In: Open economics 2 (2019) 1, pp. 63-75
This paper provides an evidence-based evaluation of the competing ways of explaining and tackling the informal economy. Conventionally, participants have been viewed as rational economic actors who engage in the informal economy when the benefits outweigh the costs, and thus participation is...
Persistent link: https://www.econbiz.de/10012589274
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The intergenerational causal effect of tax evasion : evidence from the commuter tax allowance in Austria
Frimmel, Wolfgang; Halla, Martin; Paetzold, Jörg - 2017
Does tax evasion run in the family? To answer this question, we study the case of the commuter tax allowance in Austria. This allowance is designed as a step function of the distance between the residence and the workplace, creating sharp discontinuities at each bracket threshold. The distance...
Persistent link: https://www.econbiz.de/10011607606