| 来源类型 | Discussion paper |
| 规范类型 | 论文 |
| 来源ID | DP7226 |
| DP7226 International Terrorism, Political Instability and the Escalation Effect | |
| Nauro Campos; Martin Gassebner | |
| 发表日期 | 2009-03-15 |
| 出版年 | 2009 |
| 语种 | 英语 |
| 摘要 | We study the effects of patriotism on tax compliance. If individuals feel a (random) patriotic warm glow from honest tax compliance, this has implications for optimal auditing and tax compliance. A higher expected warm glow reduces the government's optimal audit probability and yields higher tax compliance. Also, individuals with higher warm glow are less likely to evade taxes. This prediction is confirmed empirically by a multivariate analysis on the individual level while controlling for several other potentially confounding factors. The findings survive a variety of robustness checks, including an instrumental variables estimation to tackle the possible endogeneity of patriotism. On the aggregate level, we provide evidence for a negative correlation between average patriotic warm glow and the size of the shadow economy across several countries. |
| 主题 | Public Economics |
| 关键词 | Patriotism Tax evasion Warm glow |
| URL | https://cepr.org/publications/dp7226 |
| 来源智库 | Centre for Economic Policy Research (United Kingdom) |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/536061 |
| 推荐引用方式 GB/T 7714 | Nauro Campos,Martin Gassebner. DP7226 International Terrorism, Political Instability and the Escalation Effect. 2009. |
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