Although there is ample research on what affects tax morale, empirical evidence that tax morale affects tax evasion is scarce. The reason for this scarcity, is the difficulty to connect a measure of tax morale to a reliable proxy of tax evasion. The primary contribution, is that I identify an...

The authors regret that the above paper contained an error in the calculation of the survey expansion weights (Lambert et al., 2014, p. 110). Using the notation of the paper, the expansion factor for the lth stratum was introduced as wl =agbh=ngh, where g indexes states and h indexes farm size...