What drives entrepreneurs underground? The role of tax morale
tax morale; informal entrepreneurship
Taylor & Francis Online
Applied Economics Letters, 26(10)
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.
Recommended CitationBerdiev, Aziz N. and Saunoris, James W., "What drives entrepreneurs underground? The role of tax morale" (2018). Economics Faculty Journal Articles. Paper 42.