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An analysis of norm processes in tax compliance

Wenzel, Michael


It is often argued that individual ethics and social norms affect tax compliance. However, for this insight to benefit tax administration, we need to understand better how and when ethics and norms affect taxpaying decisions. This study used survey data to investigate in more detail effects on levels of compliance of personal ethics and social norms. The results suggest that individual ethics are indeed strongly related to tax compliance. Social norms, that is ethical views attributed to a...[Show more]

CollectionsANU Research Publications
Type: Working/Technical Paper
Source: Journal of Economic Psychology
DOI: 10.1016/S0167-4870(02)00168-X


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