Combining Psychology and Economics in the Analysis of Compliance: From Enforcement to Cooperation

James Alm (), Erich Kirchler () and Stephan Muehlbacher
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Erich Kirchler: Universität Wien, Universitaetsstrasse 7, A-1010 Vienna, Austria
Stephan Muehlbacher: Universität Wien, Universitaetsstrasse 7, A-1010 Vienna, Austria

Economic Analysis and Policy, 2012, vol. 42, issue 2, 133-152

Abstract: In tax compliance research, there has been a significant shift in research paradigms, from an emphasis on enforcement to approaches that stress cooperation. In this paper, we trace this shift. We first describe the major “actors” in the tax compliance game and their complex interactions. Second, we examine various perspectives on the compliance decisions of individuals, starting with “economic” factors and then moving to factors based more on “psychology”, like social norms, fairness, and social interactions. Third, we present the “slippery slope” framework as a unifying framework. We conclude with recommendations based on this framework that have been shown to improve compliance.

Keywords: Tax evasion; behavioral economics; tax morale; intrinsic motivation; slippery slope framework (search for similar items in EconPapers)
JEL-codes: D03 H22 H26 (search for similar items in EconPapers)
Date: 2012
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Citations: View citations in EconPapers (33)

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Working Paper: Combining Psychology and Economics in the Analysis of Compliance: From Enforcement to Cooperation (2012)
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Persistent link: https://EconPapers.repec.org/RePEc:eee:ecanpo:v:42:y:2012:i:2:p:133-152

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