Arbeitspapier
Tax Morale and the Role of Social Norms and Reciprocity: Evidence from a Randomized Survey Experiment
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 reciprocity treatment have significantly higher tax morale than those in the social-norm group. This suggests that a potential backfire effect of social norms is outweighed if the consequences of violating the social norm are made salient. We further document the anatomy of intrinsic motivations for tax compliance and present first evidence that previously found gender effects in tax morale are not driven by differences in risk preferences.
- Language
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Englisch
- Bibliographic citation
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Series: IZA Discussion Papers ; No. 11714
- Classification
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Wirtschaft
Taxation, Subsidies, and Revenue: General
Fiscal Policies and Behavior of Economic Agents: Firm
National Government Expenditures and Related Policies: General
Field Experiments
- Subject
-
tax compliance
tax evasion
intrinsic motivations
tax morale
social norms
reciprocity
- Event
-
Geistige Schöpfung
- (who)
-
Doerrenberg, Philipp
Peichl, Andreas
- Event
-
Veröffentlichung
- (who)
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Institute of Labor Economics (IZA)
- (where)
-
Bonn
- (when)
-
2018
- Handle
- Last update
-
10.03.2025, 11:42 AM CET
Data provider
This object is provided by:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
Object type
- Arbeitspapier
Associated
- Doerrenberg, Philipp
- Peichl, Andreas
- Institute of Labor Economics (IZA)
Time of origin
- 2018
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