Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/176862 
Erscheinungsjahr: 
2017
Schriftenreihe/Nr.: 
ifo Working Paper No. 242
Verlag: 
ifo Institute - Leibniz Institute for Economic Research at the University of Munich, Munich
Zusammenfassung: 
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 reciprocity treatment have significantly higher tax morale than those in a social-norm treatment. 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.
Schlagwörter: 
Tax compliance
tax evasion
instrinsic motivation
tax morale
social norms
reciprocity
JEL: 
H20
H32
H50
C93
Dokumentart: 
Working Paper

Datei(en):
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