What drives entrepreneurs underground? The role of tax morale
Document Type
Article
Publication Date
2019
Department/School
Economics
Publication Title
Applied Economics Letters
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.
Link to Published Version
Recommended Citation
Berdiev, A. N., & Saunoris, J. W. (2019). What drives entrepreneurs underground? The role of tax morale. Applied Economics Letters, 26(10), 818–822. https://doi.org/10.1080/13504851.2018.1497847