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Tax morale and the role of social norms and reciprocity : evidence from a randomized survey experiment

Doerrenberg, Philipp; Peichl, Andreas - 2018

We present the first randomized survey experiment in the context of tax compliance to assess the role of social norms and reciprocity for intrinsic tax morale. We find that participants in a social-norm treatment have lower tax morale relative to a control group while participants in a...

Persistent link: https://www.econbiz.de/10011872948

Roots of cultural diversity

Galor, Oded; Klemp, Marc P. B.; Wainstock, Daniel C. - 2024

cultural diversity within ethnic and national populations. Drawing on novel diversity measures—encompassing folkloric and … pattern emerges: societies whose ancestors migrated farther from humanity's cradle in Africa exhibit lower cultural diversity … expressions within an increasingly interconnected world; and (iii) the roots of variations in societal adaptability to evolving …

Persistent link: https://www.econbiz.de/10015144368

Gender, social value orientation, and tax compliance

D'Attoma, John; Volintiru, Clara; Malezieux, Antoine - 2018

This paper brings an important empirical contribution to the academic literature by examining whether gender differences in tax compliance are due to higher prosociality among women. We conducted a large cross-national tax compliance experiment carried out in Italy, U.K., U.S., Sweden, and...

Persistent link: https://www.econbiz.de/10011936249

How do taxpayers respond to public disclosure and social recognition programs? : evidence from Pakistan

Slemrod, Joel; Ur Rehman, Obeid; Waseem, Mazhar - 2020

We examine two Pakistani programs to see if the public disclosure of tax information and social recognition of top taxpayers promote tax compliance. Pakistan began revealing income tax paid by every taxpayer in the country from 2012. Simultaneously, another program began recognizing and...

Persistent link: https://www.econbiz.de/10012174832

Pecuniary and non-pecuniary motivations for tax compliance : evidence from Pakistan

Slemrod, Joel; Ur Rehman, Obeid; Waseem, Mazhar - 2019

We examine two Pakistani programs to explore the role of deterrence as well as social and psychological factors in the tax compliance behavior of agents. In the first of these programs, the government began revealing income tax paid by every taxpayer in the country. The second program publicly...

Persistent link: https://www.econbiz.de/10012031069

Collusive tax evasion and social norms

Abraham, Martin; Lorek, Kerstin; Richter, Friedemann; … - 2015

all over the world, it has rarely been analyzed in the tax evasion literature. To fill this gap and to compare collusive …

Persistent link: https://www.econbiz.de/10010473531

Multigenerational transmission of culture

Spiro, Daniel - 2019

This paper explores intergenerational transmission of culture and the consequences of a plausible assumption: that people care not only for their children's culture but also for how their grand-children are raised. This departs from the previous literature which, without exception, assumes...

Persistent link: https://www.econbiz.de/10011973892

Interregional contact and national identity

Bagues, Manuel F.; Roth, Christopher - 2020

identity. We combine a natural experiment, the random assignment of male conscripts to different locations throughout Spain … individual preferences and national identity. …

Persistent link: https://www.econbiz.de/10012390947

Nudging for tax compliance : a meta-analysis

Antinyan, Armenak; Asatryan, Zareh - 2020

Tax compliance nudges are used increasingly by governments because of their perceived cost-effectiveness in raising tax revenue. We collect about a thousand treatment effect estimates from 45 randomized controlled trials, and synthesize this rapidly growing literature using meta-analytical...

Persistent link: https://www.econbiz.de/10012263419

The effects of official and unofficial information on tax compliance

Garcia, Filomena; Opromolla, Luca David; Vezzulli, Andrea; … - 2018 - This version: March 2018

The administration of tax policy has shifted its focus from enforcement to complementary instruments aimed at creating a social norm of tax compliance. In this paper we provide an analysis of the effects of the dissemination of information regarding the past degree of tax evasion at the social...

Persistent link: https://www.econbiz.de/10011845254