The Minnesota Income Tax Compliance Experiment: Replication of the Social Norms Experiment
AbstractThis research note reports the results of a follow-up experiment conducted to validate an earlier experiment showing that if taxpayers overestimate the prevalence of tax evasion, their voluntary compliance can be increased by informing them about the true rate of cheating. The result confirms that tax compliance is influenced partly by social conformity with perceived social norms against cheating. The experiments were done by the Minnesota Department of Revenue in 1995 and 1996, but only the first experiment has been publicly reported to date (Coleman, 1996).
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Bibliographic InfoPaper provided by University Library of Munich, Germany in its series MPRA Paper with number 5820.
Date of creation: Nov 2007
Date of revision:
Tax compliance; experiment; social norms; social conformity;
Find related papers by JEL classification:
- C9 - Mathematical and Quantitative Methods - - Design of Experiments
- Z1 - Other Special Topics - - Cultural Economics
- H2 - Public Economics - - Taxation, Subsidies, and Revenue
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion
This paper has been announced in the following NEP Reports:
- NEP-ACC-2007-11-24 (Accounting & Auditing)
- NEP-ALL-2007-11-24 (All new papers)
- NEP-CBE-2007-11-24 (Cognitive & Behavioural Economics)
- NEP-EXP-2007-11-24 (Experimental Economics)
- NEP-PBE-2007-11-24 (Public Economics)
- NEP-SOC-2007-11-24 (Social Norms & Social Capital)
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.:
- Coleman, Stephen, 1996. "The Minnesota income tax compliance experiment: State tax results," MPRA Paper 4827, University Library of Munich, Germany.
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