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The social side of sanctions: personal and social norms as moderators of deterrence

Wenzel, Michael


This study investigated how personal ethics and social norms interact with deterrence in their effects on tax compliance. In line with earlier research, it is argued and shown that strong personal tax ethics reduce effects of deterrence. Strong tax ethics basically exclude tax evasion from one’s behavioural options and no deterrence is required to maintain tax honesty. Such personal ethics are partly based on social norms that are internalised in one’s own ethical make-up. In contrast, social...[Show more]

CollectionsANU Research Publications
Type: Working/Technical Paper
Source: Law and Human Behavior
DOI: 10.1023/B:LAHU.0000046433.57588.71


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