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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… Click to show full abstract
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.
Keywords:
tax morale;
tax;
entrepreneurs underground;
drives entrepreneurs;
underground role
Journal Title: Applied Economics Letters
Year Published: 2019
Link to full text (if available)
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Journal Title: Applied Economics Letters
Year Published: 2019
Link to full text (if available)
Share on Social Media: Sign Up to like & get
recommendations!