학술논문
What drives entrepreneurs underground? The role of tax morale.
Document Type
Article
Author
Source
Subject
*Entrepreneurship
*Businesspeople
*Tax collection
*Gross domestic product
Instrumental variables (Statistics)
*
*
*
Language
ISSN
1350-4851
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. [ABSTRACT FROM AUTHOR]