Revisiting tax morale: evaluating the acceptability of business- and individual-level non-compliance on participation in undeclared work

Arezzo, M.F., Williams, C.C. orcid.org/0000-0002-3610-1933, Horodnic, I.A. et al. (1 more author) (2023) Revisiting tax morale: evaluating the acceptability of business- and individual-level non-compliance on participation in undeclared work. International Journal of Manpower, 44 (5). pp. 952-966. ISSN 0143-7720

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Item Type: Article
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© 2023, Emerald Publishing Limited. This is an author-produced version of a paper subsequently published in International Journal of Manpower. This version is distributed under the terms of the Creative Commons Attribution-NonCommercial Licence (http://creativecommons.org/licenses/by-nc/4.0/), which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited. You may not use the material for commercial purposes.

Keywords: tax morale; undeclared work; informal economy; Europe; selection-bias; measurement error in the dependent variable
Dates:
  • Published: 4 July 2023
  • Published (online): 21 March 2023
  • Accepted: 10 February 2023
Institution: The University of Sheffield
Academic Units: The University of Sheffield > Faculty of Social Sciences (Sheffield) > Management School (Sheffield)
Depositing User: Symplectic Sheffield
Date Deposited: 21 Feb 2023 13:55
Last Modified: 03 Oct 2024 13:45
Status: Published
Publisher: Emerald
Refereed: Yes
Identification Number: 10.1108/IJM-11-2022-0543
Open Archives Initiative ID (OAI ID):

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