What Motivates Tax Compliance

James Alm ()

No 1903, Working Papers from Tulane University, Department of Economics

Abstract: In this paper, I review and assess what we have learned about what motivates individuals to pay - or to not pay - their legally due tax liabilities. I focus on three specific questions. First, what does theory say about what motivates tax compliance? Second, what does the evidence show? Third, how can government use these insights to improve compliance? I conclude with some suggestions - and some predictions - for future research.

Keywords: Tax evasion; behavioural economics; controlled field experiments; laboratory experiments. (search for similar items in EconPapers)
JEL-codes: C9 D03 H2 H26 (search for similar items in EconPapers)
Date: 2019-04
New Economics Papers: this item is included in nep-cbe, nep-exp, nep-iue, nep-pbe and nep-pub
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (146)

Downloads: (external link)
http://repec.tulane.edu/RePEc/pdf/tul1903.pdf First Version, April 2019 (application/pdf)

Related works:
Journal Article: WHAT MOTIVATES TAX COMPLIANCE? (2019)
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Persistent link: https://EconPapers.repec.org/RePEc:tul:wpaper:1903

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