Tax morale and its effect on undeclared work

Anno
2019
Proponente Giuseppina Guagnano - Professore Associato
Sottosettore ERC del proponente del progetto
PE1_14
Componenti gruppo di ricerca
Componente Categoria
Maria Felice Arezzo Componenti strutturati del gruppo di ricerca
Abstract

Tax morale has emerged as one important determinant of tax behavior in general, and hence of undeclared paid activities too. The research aims to measure the effect of tax morale on participation in undeclared work, using the data from the 2013 Eurobarometer survey. If, on the one hand, this survey is a useful tool since it offers a lot of information on individual behaviors and choices towards several aspects connected to tax morale, on the other hand the data are affected by two methodological issues characterizing microdata on participation in shadow activities: non-randomness of non-responses in the dependent variable, that induces sample selection bias in parameter estimates, and misclassification of the response variable.
Our goal is to specify and estimate a model that can address both problems, while measuring the effects of tax morale on undeclared work.

ERC
SH1_5, SH1_6, SH1_7
Keywords:
LAVORO, MICROECONOMETRIA, MODELLI STATISTICI

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