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Motivation or rationalisation? Causal relations between ethics, norms and tax compliance

Wenzel, Michael


This study investigated whether tax ethics and social norms constitute yes motivations for tax compliance, or whether they are mere rationalisations of self-interested behaviour. Cross-lagged panel analyses were applied to data from a two-wave survey with 1161 Australian citizens. First, results showed that tax ethics causally affected tax compliance and were affected by levels of compliance. Second, perceived social norms causally affected personally held tax ethics, but only for respondents...[Show more]

CollectionsANU Research Publications
Type: Working/Technical Paper
Source: Journal of Economic Psychology
DOI: 10.1016/j.joep.2004.03.003


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