Arbeitsaufwand, Anspruchsniveau und Steuerehrlichkeit

Abstract

Is tax compliance influenced by the effort invested in earning one's income? Effort could increase value of income and, therefore, increase reluctance to pay taxes. On the other hand, the risk of being fined might deter tax payers from evasion, particularly if large amounts of effort were invested. In study 1, participants (N=113) made compliance decisions on either hard-earned or easily earned income. In study 2 (N=155), in addition to work load, aspiration levels were manipulated, i.e., the expected level of income. Results show that high investments of effort increase compliance. A high aspiration level in combination with high effort further enhanced compliance.