WHAT MOTIVATES TAX COMPLIANCE?

James Alm ()

Journal of Economic Surveys, 2019, vol. 33, issue 2, 353-388

Abstract: In this paper, I review and assess what we have learned about what motivates individuals to pay – or to not pay – their legally due tax liabilities. I focus on three specific questions. First, what does theory say about what motivates tax compliance? Second, what does the evidence show? Third, how can government use these insights to improve compliance? I conclude with some suggestions – and some predictions – for future research.

Date: 2019
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Working Paper: What Motivates Tax Compliance (2019)
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