An analysis of norm processes in tax compliance
Article Abstract:
The evidences found for the impact of the taxpayers personal norms on levels of tax compliance finding for the role of social norms on tax compliance is discussed. An argument is made for a theoretically more refined analysis of norm processes, based on self-categorization theory.
Publication Name: Journal of Economic Psychology
Subject: Psychology and mental health
ISSN: 0167-4870
Year: 2004
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Misperceptions of social norms about tax compliance: from theory to intervention
Article Abstract:
A study on the attitudes of taxpayers in Australia is presented. The taxpayers assume that other taxpayer is resorting to a greater tax evasion thereby undermining tax compliance in the country.
Publication Name: Journal of Economic Psychology
Subject: Psychology and mental health
ISSN: 0167-4870
Year: 2005
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Motivation or rationalisation? Causal relations between ethics, norms and tax compliance
Article Abstract:
A study investigating, whether tax ethics and social norms are the real motivating factors for tax compliance, or are they simply rationalisations of self-interested behavior, is presented.
Publication Name: Journal of Economic Psychology
Subject: Psychology and mental health
ISSN: 0167-4870
Year: 2005
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