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

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  • Wenzel, Michael
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    Article provided by Elsevier in its journal Journal of Economic Psychology.

    Volume (Year): 26 (2005)
    Issue (Month): 6 (December)
    Pages: 862-883

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    Handle: RePEc:eee:joepsy:v:26:y:2005:i:6:p:862-883

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    Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
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    1. Wallschutzky, I. G., 1984. "Possible causes of tax evasion," Journal of Economic Psychology, Elsevier, Elsevier, vol. 5(4), pages 371-384, December.
    2. James Andreoni & Brian Erard & Jonathan Feinstein, 1998. "Tax Compliance," Journal of Economic Literature, American Economic Association, vol. 36(2), pages 818-860, June.
    3. de Juan, Ana & Lasheras, Miguel A & Mayo, Rafaela, 1994. "Voluntary Tax Compliant Behavior of Spanish Income Tax Payers," Public Finance = Finances publiques, , , vol. 49(Supplemen), pages 90-105.
    4. Webley, Paul & Cole, Michaela & Eidjar, Ole-Petter, 2001. "The prediction of self-reported and hypothetical tax-evasion: Evidence from England, France and Norway," Journal of Economic Psychology, Elsevier, Elsevier, vol. 22(2), pages 141-155, April.
    5. Wenzel, Michael, 2004. "An analysis of norm processes in tax compliance," Journal of Economic Psychology, Elsevier, Elsevier, vol. 25(2), pages 213-228, April.
    6. Wenzel, Michael & Taylor, Natalie, 2004. "An experimental evaluation of tax-reporting schedules: a case of evidence-based tax administration," Journal of Public Economics, Elsevier, vol. 88(12), pages 2785-2799, December.
    7. Alm, James & McClelland, Gary H & Schulze, William D, 1999. "Changing the Social Norm of Tax Compliance by Voting," Kyklos, Wiley Blackwell, vol. 52(2), pages 141-71.
    8. Cowell, F. A., 1992. "Tax evasion and inequity," Journal of Economic Psychology, Elsevier, Elsevier, vol. 13(4), pages 521-543, December.
    9. Allingham, Michael G. & Sandmo, Agnar, 1972. "Income tax evasion: a theoretical analysis," Journal of Public Economics, Elsevier, vol. 1(3-4), pages 323-338, November.
    10. Alm, James & Sanchez, Isabel & de Juan, Ana, 1995. "Economic and Noneconomic Factors in Tax Compliance," Kyklos, Wiley Blackwell, vol. 48(1), pages 3-18.
    11. Blumenthal, Marsha & Christian, Charles W. & Slemrod, Joel, 2001. "Do Normative Appeals Affect Tax Compliance? Evidence from a Controlled Experiment in Minnesota," National Tax Journal, National Tax Association, vol. 54(n. 1), pages 125-38, March.
    12. Coleman, Stephen, 1996. "The Minnesota income tax compliance experiment: State tax results," MPRA Paper 4827, University Library of Munich, Germany.
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    Cited by:
    1. Nordblom, Katarina & Zamac, Jovan, 2011. "Endogenous Norm Formation over the Life Cycle. The case of tax evasion," Working Papers in Economics 511, University of Gothenburg, Department of Economics.
    2. Yamamura, Eiji, 2012. "Norm for redistribution, social capital, and perceived tax burden: comparison between high- and low-income households," MPRA Paper 39434, University Library of Munich, Germany.
    3. Bazart, C. & Bonein, A., 2014. "Reciprocal relationships in tax compliance decisions," Journal of Economic Psychology, Elsevier, Elsevier, vol. 40(C), pages 83-102.
    4. Ashby, Julie S. & Webley, Paul & Haslam, Alexander S., 2009. "The role of occupational taxpaying cultures in taxpaying behaviour and attitudes," Journal of Economic Psychology, Elsevier, Elsevier, vol. 30(2), pages 216-227, April.
    5. Simone Pellegrino & Massimiliano Piacenza & Gilberto Turati, 2008. "The Runaway Taxpayer or: Is Prior Tax Notice Effective against Scofflaws?," Working papers, Former Department of Economics and Public Finance "G. Prato", University of Torino 1, Former Department of Economics and Public Finance "G. Prato", University of Torino.
    6. Alessandro Bucciol & Marco Piovesan, 2008. "Luck or Cheating? A Field Experiment on Honesty with Children," Discussion Papers 08-28, University of Copenhagen. Department of Economics.
    7. Blanthorne, Cindy & Kaplan, Steven, 2008. "An egocentric model of the relations among the opportunity to underreport, social norms, ethical beliefs, and underreporting behavior," Accounting, Organizations and Society, Elsevier, vol. 33(7-8), pages 684-703.
    8. Guibourg, Gabriela & Segendorf, Björn, 2007. "The Use of Cash and the Size of the Shadow Economy in Sweden," Working Paper Series 204, Sveriges Riksbank (Central Bank of Sweden).
    9. Fangfang Tan & Andrew Yim, 2011. "Can Strategic Uncertainty Help Deter Tax Evasion? – An Experiment on Auditing Rules," Working Papers, Max Planck Institute for Tax Law and Public Finance can_strategic_uncertainty, Max Planck Institute for Tax Law and Public Finance.
    10. Thøgersen, John, 2008. "Social norms and cooperation in real-life social dilemmas," Journal of Economic Psychology, Elsevier, Elsevier, vol. 29(4), pages 458-472, August.
    11. James, Simon & Edwards, Alison, 2008. "Developing Tax Policy in a Complex and Changing World," Economic Analysis and Policy (EAP), Queensland University of Technology (QUT), School of Economics and Finance, vol. 38(1), pages 35-53, March.
    12. Ashby, Julie S. & Haslam, S. Alexander & Webley, Paul, 2009. "The distinct role of group-central and group-peripheral norms in taxpaying behaviour," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 38(2), pages 230-237, March.
    13. Pavlin Mavrodiev & Claudio J. Tessone & Frank Schweitzer, . "Quantifying the effects of social influence," Working Papers, ETH Zurich, Chair of Systems Design ETH-RC-13-001, ETH Zurich, Chair of Systems Design.

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