Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/102346
Title: 
Authors: 
Luttmer, Erzo F. P.
Singhal, Monica
Year of Publication: 
2014
Series/Report no.: 
IZA Discussion Papers 8448
Abstract: 
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.
Subjects: 
tax compliance
intrinsic motivation
reciprocity
social effects
culture
JEL: 
H26
Document Type: 
Working Paper

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