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

Wenzel, Michael

Description

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]

dc.contributor.authorWenzel, Michael
dc.date.accessioned2002-09-20
dc.date.accessioned2004-05-19T16:47:22Z
dc.date.accessioned2011-01-05T08:35:19Z
dc.date.available2004-05-19T16:47:22Z
dc.date.available2011-01-05T08:35:19Z
dc.date.created2001
dc.identifier.urihttp://hdl.handle.net/1885/41625
dc.identifier.urihttp://digitalcollections.anu.edu.au/handle/1885/41625
dc.description.abstractTaxpayers 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 the perceived beliefs and behaviour of others. The results confirmed the divergence between average personal beliefs and perceived beliefs of the average. In a second step, participants were given feedback about either this divergence or about a norm-irrelevant finding (control). The intervention significantly improved the perceived tax beliefs of others (injunctive norm) and, mediated by this effect, increased hypothetical tax compliance. The findings encourage tax-regulatory measures based on these theoretical considerations.
dc.format.extent66567 bytes
dc.format.mimetypeapplication/pdf
dc.language.isoen_AU
dc.subjectsocial norms
dc.subjecttax compliance
dc.subjecttaxpayers
dc.subjecttax-related beliefs
dc.titleMisperceptions of social norms about tax compliance (1): A prestudy
dc.typeWorking/Technical Paper
local.description.refereedno
local.identifier.citationmonthjun
local.identifier.citationyear2001
local.identifier.eprintid550
local.rights.ispublishedyes
dc.date.issued2001
local.contributor.affiliationANU
local.contributor.affiliationCTSI, RSSS
local.citationWorking Paper no.7
CollectionsANU Research Publications

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