Taxes and Benefits: Two Options to Cheat on the State

In this article we study the social norms to abstain from cheating on the state via benefit fraud and tax evasion. We interpret these norms (called benefit morale and tax morale) as moral goods, and derive testable hypotheses on whether their demand is determined by prices. Employing a large survey...

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Bibliographic details
Volume:	76
Main Author:	Halla, Martin Schneider, Friedrich G
Format:	Journal Article
Language:	English
Zielgruppe:	Academic
Place of publication:	HOBOKEN WILEY 01.06.2014 Wiley Subscription Services, Inc
published in:	Oxford bulletin of economics and statistics Vol. 76; no. 3; pp. 411 - 431
Data of publication:	June 2014
ISSN:	0305-9049 1468-0084
EISSN:	1468-0084
Discipline:	Economics Statistics Mathematics
Bibliography:	We would like to thank two anonymous referees and the Editor for their very helpful comments. The article has also benefited from comments and discussions with Bruno S. Frey, Franz Hackl, Wolfgang Luhan, Gerald Pruckner, Corné van Walbeek, Hannes Winner and participants at the first World Meeting of the Public Choice Society 2007 in Amsterdam. The usual disclaimer applies. This article was partly written during Martin Halla's visiting scholarship at the Institute for International Economic Studies at Stockholm University in 2007. He would like to thank for the stimulating academic environment and hospitality there. This research was funded by the Austrian Science Fund (FWF): National Research Network S103, The Austrian Center for Labor Economics and the Analysis of the Welfare State. A substantially different version of this article, solely analysing Austrian data, — however carrying almost the same title — circulated as Working Paper No. 0505 of the Department of Economics at the University of Linz. That old article has retired!
Subjects:	Economics Statistics & Probability Physical Sciences Social Sciences Social Sciences, Mathematical Methods Business & Economics Mathematics Mathematical Methods In Social Sciences Science & Technology Analysis Social norms Taxation RATES WELFARE-STATE DYNAMICS ECONOMICS WORK EFFORT EVASION SOCIAL NORMS
Online Access:	available in Bonn?
Database:	Social Sciences Citation Index Web of Science - Social Sciences Citation Index - 2014 Web of Science - Science Citation Index Expanded - 2014 Web of Knowledge Science Citation Index Expanded Web of Science CrossRef Gale General OneFile (A&I only) Academic OneFile (A&I only) Database information Databases - DBIS