The Link between the Intrinsic Motivation to Comply and Compliance Behavior – A Critical Appraisal of Existing Evidence

Recent economic literature emphasizes the importance of moral considerations to explain compliance behavior with respect to underground activities such as tax evasion. A considerable amount of research aims to identify factors that affect the intrinsic motivation to comply. However, the causal link between the intrinsic motivation to comply and actual compliance behavior is not established yet. We provide a discussion of the underlying identification problem and suggest (potentially) feasible empirical strategies to uncover a causal effect.Shadow economy, tax evasion, tax compliance, benefit fraud, tax morale, benefit morale, social norms

Tax Morale and Compliance Behavior: First Evidence on a Causal Link

Recent literature on tax evasion emphasizes the importance of moral considerations to explain compliance behavior. As a consequence scholars aim to identify factors that shape this so-called tax morale. However, the causal link between tax morale and actual compliance behavior is not established yet. Exploiting exogenous variation in tax morale - given by the inherited part of tax morale of American-born from their ancestors country of origin - our instrumental variable analysis provides first evidence on a causal effect of tax morale on the size of the underground production.Tax morale, tax evasion, tax compliance, underground production

The Effect of Joint Custody on Marriage and Divorce

Since the 1970s almost all states have introduced a form of joint custody after divorce. We analyze the causal effect of these custody law reforms on the incidence of marriage and divorce. Our identification strategy exploits the different timing of reforms across states and the control group of divorcing couples without minors. Estimations based on state panel data suggest that the introduction of joint custody led to a long-run increase in marriage rates. There is no convincing evidence for an impact of joint custody on divorce rates. In sum, joint custody has increased the stock of married people and dampened the persistent downturn in marriage. Our empirical evidence is fully consistent with the supposition that these additional marriages are the result of an increased incentive of men to marry.Joint custody, marriage, divorce, family law, marital-specific investment

Tax Morale and Compliance Behavior: First Evidence on a Causal Link

Recent literature on tax evasion emphasizes the importance of moral considerations to explain compliance behavior. As a consequence scholars aim to identify factors that shape this so-called tax morale. However, the causal link between tax morale and actual compliance behavior is not established yet. Exploiting exogenous variation in tax morale – given by the inherited part of tax morale of American-born from their ancestors' country of origin – our instrumental variable analysis provides first evidence on a causal effect of tax morale on the size of the underground production.tax morale, tax evasion, tax compliance, underground production

The Link between the Intrinsic Motivation to Comply and Compliance Behavior: A Critical Appraisal of Existing Evidence

Recent economic literature emphasizes the importance of moral considerations to explain compliance behavior with respect to underground activities such as tax evasion. A considerable amount of research aims to identify factors that affect the intrinsic motivation to comply. However, the causal link between the intrinsic motivation to comply and actual compliance behavior is not established yet. We provide a discussion of the underlying identification problem and suggest (potentially) feasible empirical strategies to uncover a causal effect.social norms, shadow economy, tax evasion, tax compliance, benefit fraud, tax morale, benefit morale

The Effect of Joint Custody on Marriage and Divorce

Since the 1970s almost all states have introduced a form of joint custody after divorce. We analyze the causal effect of these custody law reforms on the incidence of marriage and divorce. Our identification strategy exploits the different timing of reforms across states and the control group of divorcing couples without minors. Estimations based on state panel data suggest that the introduction of joint custody led to a long-run increase in marriage rates. There is no convincing evidence for an impact of joint custody on divorce rates. In sum, joint custody has increased the stock of married people and dampened the persistent downturn in marriage. Our empirical evidence is fully consistent with the supposition that these additional marriages are the result of an increased incentive of men to marry.joint custody, marriage, divorce, family law, marital-specific investment

The Effect of Joint Custody on Marriage and Divorce

Since the 1970s almost all states have introduced a form of joint custody after divorce. We analyze the causal effect of these custody law reforms on the incidence of marriage and divorce. Our identification strategy exploits the different timing of reforms across states and the control group of divorcing couples without minors. Estimations based on state panel data suggest that the introduction of joint custody led to a long-run increase in marriage rates. There is no convincing evidence for an impact of joint custody on divorce rates. In sum, joint custody has increased the stock of married people and dampened the persistent downturn in marriage. Our empirical evidence is fully consistent with the supposition that these additional marriages are the result of an increased incentive of men to marry.Joint custody, marriage, divorce, family law, marital-specific investment

Tax Morale and Compliance Behavior: First Evidence on a Causal Link

Recent literature on tax evasion emphasizes the importance of moral considerations to explain compliance behavior. As a consequence scholars aim to identify factors that shape this so-called tax morale. However, the causal link between tax morale and actual compliance behavior is not established yet. Exploiting exogenous variation in tax morale - given by the inherited part of tax morale of American-born from their ancestors country of origin - our instrumental variable analysis provides first evidence on a causal effect of tax morale on the size of the underground production.Tax morale, tax evasion, tax compliance, underground production

Bargaining at divorce: The allocation of custody

We model the bargaining process of parents over custody at the time of divorce. First we assume an institutional setting where only sole custody is available. In a second step we reform this institutional setting and introduce the possibility of joint custody. We show that some parents, who would not be able to find an agreement in a sole custody regime, can find an agreement after the joint custody reform. Accordingly, our empirical analysis shows that the introduction of joint custody enables more parents to divorce by mutual consent.(joint) custody; divorce; family law; bargaining