Rethinking the Research Paradigms for Analyzing Tax Compliance Behavior

James Alm (), Erich Kirchler (), Stephan Muelbacher (), Katharina Gangl (), Eva Hofmann (), Christoph Kogler () and Maria Pollai ()
Additional contact information
Erich Kirchler: Department of Applied Psychology: Work, Education and Economy, University of Vienna
Stephan Muelbacher: Department of Applied Psychology: Work, Education and Economy, University of Vienna
Katharina Gangl: Department of Applied Psychology: Work, Education and Economy, University of Vienna
Eva Hofmann: Department of Applied Psychology: Work, Education and Economy, University of Vienna
Christoph Kogler: Department of Applied Psychology: Work, Education and Economy, University of Vienna
Maria Pollai: Department of Applied Psychology: Work, Education and Economy, University of Vienna

No 1210, Working Papers from Tulane University, Department of Economics

Abstract: In this paper we give our perspective on the different paradigms that have shaped – and seem likely to shape in the future – research in the field of tax compliance behavior. These research paradigms include viewing tax evasion as a decision under risk made by a single taxpayer, as a social dilemma in which there is a tension between individual interests (e.g., cheating on one's taxes) and collective goals (e.g., providing public goods), as a series of decisions made by many different types of taxpayers, and as a psychological contract between tax authorities and taxpayers. We argue that these different paradigms require that particular attention be paid to the main "actors in the field", which involves going beyond a focus on a single taxpayer to consider other taxpayers, tax accountants, the tax authorities, and the government. The ways in which these actors interact in different climates, especially the dynamics of power and trust between the actors, must also be considered. We conclude with a discussion of a framework – the "slippery slope framework" – that attempts to synthesize these different research paradigms. Throughout, we illustrate our arguments by reference to research that focuses especially on the European experience.

Keywords: tax evasion; behavioral economics; social norms; "slippery slope" (search for similar items in EconPapers)
JEL-codes: D03 H26 (search for similar items in EconPapers)
Pages: 15 pages
Date: 2012-07
New Economics Papers: this item is included in nep-acc, nep-cbe, nep-iue, nep-pbe and nep-pub
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Citations: View citations in EconPapers (27)

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http://repec.tulane.edu/RePEc/pdf/tul1210.pdf First Version, 2012 (application/pdf)

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Journal Article: Rethinking the Research Paradigms for Analysing Tax Compliance Behaviour (2012)
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Persistent link: https://EconPapers.repec.org/RePEc:tul:wpaper:1210

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