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Tax morale and the role of social norms and reciprocity - Evidence from a randomized survey experiment

Philipp Doerrenberg and Andreas Peichl ()

No 242, ifo Working Paper Series from ifo Institute - Leibniz Institute for Economic Research at the University of Munich

Abstract: We present the first randomized survey experiment in the context of tax compliance to assess the role of social norms and reciprocity for intrinsic tax morale. We find that participants in a reciprocity treatment have significantly higher tax morale than those in a social-norm treatment. This suggests that a potential backfire effect of social norms is outweighed if the consequences of violating the social norm are made salient. We further document the anatomy of intrinsic motivations for tax compliance and present first evidence that previously found gender effects in tax morale are not driven by differences in risk preferences.

Keywords: Tax compliance; tax evasion; instrinsic motivation; tax morale; social norms; reciprocity (search for similar items in EconPapers)
JEL-codes: H20 H32 H50 C93 (search for similar items in EconPapers)
New Economics Papers: this item is included in nep-exp, nep-iue, nep-pbe and nep-soc
Date: 2017
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http://www.cesifo-group.de/DocDL/wp-2017-242-doerr ... rale-reciprocity.pdf (application/pdf)

Related works:
Working Paper: Tax Morale and the Role of Social Norms and Reciprocity. Evidence from a Randomized Survey Experiment (2018) Downloads
Working Paper: Tax Morale and the Role of Social Norms and Reciprocity: Evidence from a Randomized Survey Experiment (2018) Downloads
Working Paper: Tax morale and the role of social norms and reciprocity: Evidence from a randomized survey experiment (2017) Downloads
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