haku: @author Schulze, W. D. / yhteensä: 2
viite: 2 / 2
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| Tekijä: | Alm, J. McClelland, G. H. Schulze, W. D. |
| Otsikko: | Changing the social norm of tax compliance by voting |
| Lehti: | Kyklos
1999 : VOL. 52:2, p. 141-171 |
| Asiasana: | SOCIOLOGY SOCIETY GROUPS TAXATION |
| Kieli: | eng |
| Tiivistelmä: | In this paper we argue that there is a social norm of tax compliance that affects individual reporting decisions and that can be affected by government institutions We use experimental methods to test these notions. Our experimental design captures the essential features of the fiscal and voting systems present in many countries: individuals receive income, they pay taxes on income voluntarily reported, taxes are used to provide a public good, individuals face some change that unreported taxes will be detected and penalized, and, importantly, individuals vote via majority rule on different aspects of the fiscal system. Our experimental results are consistent with a central role for social norms intax compliance behaviour. However , our results also suggest that the social norm of tax compliance can be affected by group communication. |
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