Endogenous Norm Formation Over the Life Cycle – The Case of Tax Morale

Katarina Nordblom () and Jovan Žamac ()
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Jovan Žamac: UCFS, Uppsala University, Box 513, SE-751 20 Uppsala, Sweden and Institute for Future Studies, Stockholm, Sweden

Economic Analysis and Policy, 2012, vol. 42, issue 2, 153-170

Abstract: Elderly are generally observed to have stronger tax morale than young people. We explain why this may be an age rather than a cohort effect. We apply mechanisms from social psychology to explain how personal norms may evolve over the life cycle due to their past behavior (e.g., cognitive dissonance) and/or by the attitudes of peers (normative conformity). We can explain the difference between young and old people’s moral values as an age effect with heterogeneous norm-updating where those who identify with their network conform with it, while others are influenced by their own past behavior.

Keywords: Social norms; Endogenous norms; Tax evasion; Cognitive dissonance; Self-signaling; Normative conformity. (search for similar items in EconPapers)
JEL-codes: D03 H26 (search for similar items in EconPapers)
Date: 2012
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Citations: View citations in EconPapers (10)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:ecanpo:v:42:y:2012:i:2:p:153-170

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