Title
What drives entrepreneurs underground? The role of tax morale
Document Type
Article
Keywords
tax morale; informal entrepreneurship
Identifier Data
https://doi.org/10.1080/13504851.2018.1497847
Publisher
Taylor & Francis Online
Publication Source
Applied Economics Letters, 26(10)
Abstract
Using novel cross-country data, we examine whether and to what extent tax morale impacts informal entrepreneurship. Employing instrumental variables strategy, we find that countries with higher tax morale enjoy lower informal entrepreneurship.
