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

Listed author(s):
  • Martin Halla

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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File URL: http://www.econ.jku.at/papers/2010/wp1003.pdf
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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
Handle: RePEc:jku:econwp:2010_03
Contact details of provider: Fax: +43 732-2468-8238
Web page: http://www.econ.jku.at/

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