What drives entrepreneurs underground? The role of tax morale
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DOI: 10.1080/13504851.2018.1497847
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. read more here.
Keywords: tax morale; tax; entrepreneurs underground; drives entrepreneurs ... See more keywords