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Misperceptions of social norms about tax compliance (1): A prestudy

Wenzel, Michael


Taxpayers may justify non-compliant behaviour with the perceived high prevalence (descriptive norm) or high acceptability (injunctive norm) of tax non-compliance in the population. However, their perception may be distorted: their taxpaying behaviour may follow misperceived norms and reflect ‘pluralistic ignorance’. In an experimental questionnaire study focusing on the injunctive norm, psychology students were asked, in a first step, about their personal tax-related beliefs and behaviour and...[Show more]

CollectionsANU Research Publications
Date published: 2001
Type: Working/Technical Paper


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