Arbeitspapier
Tax Morale
Standard economic models of tax compliance have focused on enforcement-driven compliance. Notably, tax administrators also tend to place a great deal of emphasis on the importance of improving "tax morale" by encouraging voluntary compliance, creating a culture of compliance, and changing social norms. Tax morale does indeed appear to be an important component of compliance decisions, and there is strong evidence that tax morale operates through a variety of underlying channels. There is less evidence - to date - that indicates we know how to leverage these channels to improve compliance and revenue collection in a consistently successful way.
- Sprache
-
Englisch
- Erschienen in
-
Series: IZA Discussion Papers ; No. 8448
- Klassifikation
-
Wirtschaft
Tax Evasion and Avoidance
- Thema
-
tax compliance
intrinsic motivation
reciprocity
social effects
culture
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Luttmer, Erzo F. P.
Singhal, Monica
- Ereignis
-
Veröffentlichung
- (wer)
-
Institute for the Study of Labor (IZA)
- (wo)
-
Bonn
- (wann)
-
2014
- Handle
- Letzte Aktualisierung
-
10.03.2025, 11:41 MEZ
Datenpartner
Dieses Objekt wird bereitgestellt von:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
Objekttyp
- Arbeitspapier
Beteiligte
- Luttmer, Erzo F. P.
- Singhal, Monica
- Institute for the Study of Labor (IZA)
Entstanden
- 2014
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