Tax Morale and Compliance Behavior: First Evidence on a Causal Link

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...

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Bibliographic details
Volume:	12
Main Author:	Halla, Martin
Format:	Journal Article
Language:	English
Place of publication:	BERLIN De Gruyter 18.04.2012 WALTER DE GRUYTER & CO
published in:	The B.E. journal of economic analysis & policy Vol. 12; no. 1
Data of publication:	2012-4-18
ISSN:	1935-1682 1935-1682
EISSN:	1935-1682
Discipline:	Economics
Subjects:	underground production tax morale tax evasion tax compliance Economics Business & Economics Social Sciences EUROPE tax morale DETERMINANTS SHADOW ECONOMIES NORMS CONSEQUENCES underground production tax evasion EVASION LATIN-AMERICA CULTURE tax compliance
Online Access:	Fulltext
Database:	Social Sciences Citation Index Web of Science - Social Sciences Citation Index - 2012 Web of Knowledge Web of Science CrossRef Database information Databases - DBIS