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The Link between the Intrinsic Motivation to Comply and Compliance Behavior – A Critical Appraisal of Existing Evidence

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  • Martin Halla

Abstract

Recent economic literature emphasizes the importance of moral considerations to explain compliance behavior with respect to underground activities such as tax evasion. A considerable amount of research aims to identify factors that affect the intrinsic motivation to comply. However, the causal link between the intrinsic motivation to comply and actual compliance behavior is not established yet. We provide a discussion of the underlying identification problem and suggest (potentially) feasible empirical strategies to uncover a causal effect.

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Bibliographic Info

Paper provided by Department of Economics, Johannes Kepler University Linz, Austria in its series Economics working papers with number 2010-03.

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Length: 36 pages
Date of creation: Mar 2010
Date of revision:
Handle: RePEc:jku:econwp:2010_03

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Keywords: Shadow economy; tax evasion; tax compliance; benefit fraud; tax morale; benefit morale; social norms;

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References

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Citations

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Cited by:
  1. Lubian, Diego & Zarri, Luca, 2011. "Happiness and Tax Morale: an Empirical Analysis," AICCON Working Papers 85-2011, Associazione Italiana per la Cultura della Cooperazione e del Non Profit.
  2. Martin Halla, 2010. "Tax Morale and Compliance Behavior: First Evidence on a Causal Link," NRN working papers 2010-05, The Austrian Center for Labor Economics and the Analysis of the Welfare State, Johannes Kepler University Linz, Austria.

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