Innovating Works

TAXMORALBIAS

Financiado
Tax Morale and Social Desirability Bias: Examining the Shadow Economy Experiment...
It is believed that high tax morale delivers higher tax compliance. However, it can also foster social desirability bias when respondents feel pressure to provide morally accepted – even if untrue – answers. This research project... It is believed that high tax morale delivers higher tax compliance. However, it can also foster social desirability bias when respondents feel pressure to provide morally accepted – even if untrue – answers. This research project offers to understand how tax morale fosters social desirability bias and seeks ways to reduce the size of shadow economy. Using a novel experimental methodology, it will provide more precise measurement and behavioural insights of tax evasion in three European countries with different institutional settings and tax morale. The project proposes to carry out a list experiment that has been recently exploited in social research studies to mitigate the bias in responses to sensitive questions. The list experiment will be carried out in three European countries with a different setting: (1) with high tax morale and high compliance (Denmark), (2) with high tax morale and low compliance (Italy); (3) with low tax morale and low compliance (Latvia). The findings from the list experiment will be used to carry out a field experiment with the State Revenue Service of Latvia to integrate research findings in real-world setting and develop tools to fight shadow economy. As such, this research project will deliver a deeper understanding of tax morale and will offer useful policy recommendation with respect to the shadow economy and its characteristics in Europe. ver más
15/10/2025
CCA
173K€
Perfil tecnológico estimado
Duración del proyecto: 29 meses Fecha Inicio: 2023-05-08
Fecha Fin: 2025-10-15

Línea de financiación: concedida

El organismo HORIZON EUROPE notifico la concesión del proyecto el día 2023-05-08
Línea de financiación objetivo El proyecto se financió a través de la siguiente ayuda:
HORIZON-MSCA-2022-PF-01-01: MSCA Postdoctoral Fellowships 2022
Cerrada hace 2 años
Presupuesto El presupuesto total del proyecto asciende a 173K€
Líder del proyecto
COLLEGIO CARLO ALBERTO CENTRO DI RICERCA E A... No se ha especificado una descripción o un objeto social para esta compañía.
Perfil tecnológico TRL 4-5