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Can ethics change? Enforcement and its effects on taxpayer compliance

James Alm, Matthias Kasper () and Erich Kirchler ()
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Matthias Kasper: University of Vienna
Erich Kirchler: University of Vienna

No 2209, Working Papers from Tulane University, Department of Economics

Abstract: ‘How does tax enforcement affect taxpayer compliance, especially via its effects on tax morale and taxpayer ethics? In this paper we discuss the role of ethics and tax morale in compliance decisions and the effect of enforcement on these notions. We first discuss the factors that shape tax morale and ethics, using these terms as interchangeable concepts. We then summarize prior research that investigates how enforcement affects tax compliance. Subsequently, we discuss how tax morale and ethics shape behavioral responses to enforcement. Finally, we present administrative strategies to mitigate the negative effects of enforcement on compliance via its effects on tax morale and ethics.

Keywords: Tax compliance; general deterrence; specific deterrence; tax morale; ethics (search for similar items in EconPapers)
JEL-codes: C9 H26 H83 (search for similar items in EconPapers)
Date: 2022-11
New Economics Papers: this item is included in nep-iue, nep-pbe and nep-pub
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