haku: @author Alm, J. / yhteensä: 8
viite: 4 / 8
| Tekijä: | Alm, J. Sanchez, I. Juan, A. de |
| Otsikko: | Economic and noneconomic factors in tax compliance |
| Lehti: | Social Europe
1994 : 4/94, p. 3-18 |
| Asiasana: | TAX LAW INDIVIDUAL BEHAVIOUR TAX EVASION INCOME TAX SPAIN USA |
| Kieli: | eng |
| Tiivistelmä: | This paper uses experimental methods to explore the major factors - economic and noneconomic - that affect tax compli- ance: detection and punishment, the burden of taxation, pub- lic good provision, overweighting of low probabilities, and social norms. The experimental results provide strong evi- dence that all of these factors are important determinants of compliance. Perhaps most importantly, the role of social norms in compliance is examined by comparing compliance ex- periments administered in different countries (Spain versus the United States), countries whose culture and history of compliance varies significantly. These comparisons show that both the level of compliance and the change in compliance in response to policy innovations differ across countries, and provide experimental evidence that societal attitudes to- ward tax compliance exert an impact on individual behavior |
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