show that the basic attitude towards avoiding taxes (tax morale) and claiming unjustified subsidies (benefit morale) have …Economists have studied many aspects of tax evasion. The vast literature has concentrated on the individual taxpayer …’s decision on claiming unjustified subsidies (e. g. by underreporting income) exists so far. Employing Austrian survey data we …

While there is an extensive literature on tax evasion a further aspect of cheating on the state, namely benefit fraud … differences between benefit fraud and tax evasion due to differing social norms. We define the concepts of benefit morale and tax … large micro data set of respondents from 29 OECD member countries, shows that benefit morale and tax morale have different …

show that the basic attitude towards avoiding taxes (tax morale) and claiming unjustified subsidies (benefit morale) have …Economists have studied many aspects of tax evasion. The vast literature has concentrated on the individual taxpayer …’s decision on claiming unjustified subsidies (e. g. by underreporting income) exists so far. Employing Austrian survey data we …

In this paper we study the social norms to abstain from cheating on the state via benefit fraud and tax evasion. We … interpret these norms (called benefit morale and tax morale) as moral goods, and derive testable hypotheses on whether their … economic factors. -- tax evasion ; benefit fraud ; tax morale ; benefit morale ; social norms …

determinants at an individual-level and respond differently to fiscal policy measures. -- Tax ; subsidies ; tax evasion ; benefit …While there is an extensive literature on tax evasion a further aspect of cheating on the state, namely benefit fraud … differences between benefit fraud and tax evasion due to differing social norms. We define the concepts of benefit morale and tax …

While there is an extensive literature on tax evasion a further aspect of cheating on the state, namely benefit fraud … differences between benefit fraud and tax evasion due to differing social norms. We define the concepts of benefit morale and tax … large micro data set of respondents from 29 OECD member countries, shows that benefit morale and tax morale have different …