Tax morale and the role of social norms and reciprocity. Evidence from a randomized survey experiment
"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...
Main Authors: | Dörrenberg, Philipp, Peichl, Andreas |
---|---|
Institution: | ETUI-European Trade Union Institute |
Format: | TEXT |
Language: | English |
Published: |
Mannheim
2017
ZEW |
Subjects: | |
Online Access: | https://www.labourline.org/KENTIKA-19395954124911131369-Tax-morale-and-the-role-of-soc.htm |
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