Misperceptions of social norms about tax compliance: From theory to intervention

Wenzel, Michael

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Misperceptions of social norms about tax compliance: From theory to intervention

Date

2005

Authors

Wenzel, Michael

Publisher

Elsevier

Abstract

Taxpayers may estimate others' acceptance of tax evasion as being greater than their own. This self-other discrepancy in tax ethics could undermine people's tax compliance as they conform to the misperceived social norm. Feedback about the self-other disc