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The Minnesota Income Tax Compliance Experiment: Replication of the Social Norms Experiment

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  • Coleman, Stephen

Abstract

This 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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File URL: http://mpra.ub.uni-muenchen.de/5820/
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Bibliographic Info

Paper provided by University Library of Munich, Germany in its series MPRA Paper with number 5820.

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Date of creation: Nov 2007
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Handle: RePEc:pra:mprapa:5820

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Keywords: Tax compliance; experiment; social norms; social conformity;

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  1. Coleman, Stephen, 1996. "The Minnesota income tax compliance experiment: State tax results," MPRA Paper 4827, University Library of Munich, Germany.
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As found by EconAcademics.org, the blog aggregator for Economics research:
  1. Who cares if you don’t pay your taxes?
    by Guest blogger in Eval Central on 2013-12-19 11:30:08

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