I want to pay! - Identifying the Unconditional Tax Propensity (UTP)
Marco Faillo and
Journal of Economic Behavior & Organization, 2022, vol. 197, issue C, 103-114
The purpose of this article is to closely examine one of the potential drivers of tax morale: intrinsic motivations. Although frequently intended as a single concept, tax morale may take the form of an intrinsic motivation to comply, but can also arise through different channels, such as norms, peer effects, and bounded rationality. Often, these channels overlap, making it difficult to distinguish where the effect of one end and that of the other begins. Moreover, the concept of intrinsic motivation itself embodies different behavioral drivers. In two laboratory experiments, we investigate one of the several facets of intrinsic motivations which can be defined as Unconditional Tax Propensity (UTP). In the first experiment, we test the effect of UTP by avoiding other possible confounding factors such as prosociality, interactions with the experimenters, efficiency concerns, inequity aversion, and threats of enforcement mechanisms. The second experiment extends the research by introducing and considering enforcement mechanisms and deterrence. We do find clear evidence of individual tax propensity, which, in our setting, works on top of both a general sense of prosociality and deterrence threats.
Keywords: Tax compliance; Intrinsic motivations; Tax morale; Laboratory experiment (search for similar items in EconPapers)
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (1) Track citations by RSS feed
Downloads: (external link)
Full text for ScienceDirect subscribers only
This item may be available elsewhere in EconPapers: Search for items with the same title.
Export reference: BibTeX
RIS (EndNote, ProCite, RefMan)
Persistent link: https://EconPapers.repec.org/RePEc:eee:jeborg:v:197:y:2022:i:c:p:103-114
Access Statistics for this article
Journal of Economic Behavior & Organization is currently edited by Houser, D. and Puzzello, D.
More articles in Journal of Economic Behavior & Organization from Elsevier
Bibliographic data for series maintained by Catherine Liu ().