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
Abstract
Purpose
The aim of this paper is to evaluate whether the acceptability of different types of business- and individual-level non-compliance has different impacts on the likelihood of participation in undeclared work.
Design/methodology/approach
To evaluate this, data is reported on the EU27 and the UK from the special Eurobarometer survey no. 498, using a novel statistical methodology that deals with two potential sources of bias: sample selection error (avoidance to answer to the question about participation to undeclared work) and misclassification in the response variable (false statements about engagement in undeclared work).
Findings
This reveals the association between tax morale and participation in undeclared work. It shows that citizens find far more unacceptable undeclared work conducted by firms than individuals, but both are significantly associated with participation in undeclared work although the greatest effect is clearly exerted by individual-level tax morale.
Originality/value
This paper uses a methodology that accounts for the potential bias related to sample selection error and misclassification in the response variable of participation in undeclared work and sheds light on different components of tax morale.
Metadata
Item Type: | Article |
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Authors/Creators: |
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Copyright, Publisher and Additional Information: | © 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: |
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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): | oai:eprints.whiterose.ac.uk:196314 |