Tax Morale

Erzo Luttmer and Monica Singhal

No 8448, IZA Discussion Papers from Institute of Labor Economics (IZA)

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.

Keywords: reciprocity; intrinsic motivation; tax compliance; social effects; culture (search for similar items in EconPapers)
JEL-codes: H26 (search for similar items in EconPapers)
Pages: 26 pages
Date: 2014-08
New Economics Papers: this item is included in nep-iue, nep-pub and nep-soc
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (34)

Published - published in: Journal of Economic Perspectives, 2014, 28 (4), 149–168

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Journal Article: Tax Morale (2014)
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