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:
Online Access: Fulltext
Database: Social Sciences Citation Index
Web of Science - Social Sciences Citation Index - 2012
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