Narrative and Tax Compliance

Susan C. Morse

FinanzArchiv: Public Finance Analysis, 2013, vol. 69, issue 4, 469-486

Abstract: Some noncompliant taxpayers fall outside the reach of third-party withholding and reporting. Revenue agencies may use enforcement and/or prosocial strategies to encourage compliance among such taxpayers. Revenue agencies should stand ready to use narrative as part of these efforts, despite implementation challenges. This is because of the persuasive capacity of narrative. It is also because media will likely create a narrative around any prominent strategy, and the media narrative may not further the goals of the agency.

Keywords: narrative; tax compliance; enforcement; prosocial (search for similar items in EconPapers)
JEL-codes: H26 K34 (search for similar items in EconPapers)
Date: 2013
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DOI: 10.1628/001522108X675674

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