10.1080/13504851.2018.1497847">
 

Title

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

10.1080/13504851.2018.1497847

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