Tax Morale

Working Paper No. 20458 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 c...

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Bibliographic Details
Published in:NBER Working Paper Series 2014-09, p.20458
Main Authors: Luttmer, Erzo FP, Singhal, Monica
Format: Article
Language:English
Subjects:
Attitudes
Cheating
Compliance
Culture
Economic models
Economic theory
Enforcement
Expected utility
Fiscal policy
Peers
Social interaction
Social norms
Studies
Tax evasion
Tax rates
Tax revenues
Taxation
Taxes
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Summary:Working Paper No. 20458 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.
ISSN:0898-2937
DOI:10.3386/w20458