Skip navigation
Skip navigation

Misperceptions of social norms about tax compliance (2): A field experiment

dc.contributor.authorWenzel, Michael
dc.contributor.authorAustralian National University. Centre for Tax System Integrity
dc.contributor.authorAustralian Taxation Office
dc.identifier.isbn0 642 76807 2
dc.description.abstractBased on insights from an earlier study with a student sample (Wenzel, 2001), the present research evaluated an intervention to increase tax compliance that involved two steps. In step 1, taxpayers were sent a survey about their own personal norms and behaviour as well as others’ norms and behaviour concerning taxpaying. In step 2, they were informed about a systematic self-other discrepancy in their perceptions, suggesting that taxpayers wrongly think that most taxpayers hold norms of honesty to a lesser degree (injunctive norm) and act less honestly (descriptive norm) than they themselves do. Feedback about the survey results should encourage taxpayers to correct their perceptions of social norms and thus increase compliance. Deduction claims of four groups of taxpayers (injunctive norm feedback, descriptive norm feedback, survey only, control) were analysed and revealed no treatment effects for claims for work-related expenses, but a significant reduction of claims for other deductions in the injunctive norm feedback condition compared to the control conditions.
dc.format.extent26 pages
dc.publisherCentre for Tax System Integrity (CTSI), Research School of Social Sciences, The Australian National University
dc.publisherAustralian Taxation Office
dc.relation.ispartofseriesWorking paper (Centre for Tax System Integrity) ; no. 8
dc.rightsCentre for Tax System Integrity, Research School of Social Sciences, Australian National University
dc.rightsCommonwealth of Australia
dc.subject.lcshTaxation - Australia.
dc.titleMisperceptions of social norms about tax compliance (2): A field experiment
dc.typeWorking/Technical Paper
local.type.statusPublished Version
local.bibliographicCitation.placeofpublicationCanberra, ACT
dcterms.accessRightsOpen Access
dc.provenancePermission received from RegNet to add their publications to Open Research - ERMS2457502
CollectionsANU Centre for Tax System Integrity (CTSI)


File Description SizeFormat Image
8.pdf79.78 kBAdobe PDFThumbnail

Items in Open Research are protected by copyright, with all rights reserved, unless otherwise indicated.

Updated:  19 May 2020/ Responsible Officer:  University Librarian/ Page Contact:  Library Systems & Web Coordinator