Tax noncompliance: The role of tax morale in smokers' behavior
Author
Abstract
Suggested Citation
DOI: 10.1111/coep.12604
Download full text from publisher
References listed on IDEAS
- Timothy Besley & Anders Jensen & Torsten Persson, 2023.
"Norms, Enforcement, and Tax Evasion,"
The Review of Economics and Statistics, MIT Press, vol. 105(4), pages 998-1007, July.
- Persson, Torsten & Besley, Tim & Jensen, Anders, 2015. "Norms, Enforcement, and Tax Evasion," CEPR Discussion Papers 10372, C.E.P.R. Discussion Papers.
- Besley, Timothy & Jensen, Anders Ditlev & Persson, Torsten, 2021. "Norms, enforcement, and tax evasion," LSE Research Online Documents on Economics 111519, London School of Economics and Political Science, LSE Library.
- Timothy Besley & Anders Jensen & Torsten Persson, 2019. "Norms, Enforcement, and Tax Evasion," NBER Working Papers 25575, National Bureau of Economic Research, Inc.
- Astrid Hopfensitz & Ernesto Reuben, 2009.
"The Importance of Emotions for the Effectiveness of Social Punishment,"
Economic Journal, Royal Economic Society, vol. 119(540), pages 1534-1559, October.
- Astrid Hopfensitz & Ernesto Reuben, 2009. "The Importance of Emotions for the Effectiveness of Social Punishment," Economic Journal, Royal Economic Society, vol. 119(540), pages 1534-1559, October.
- Astrid Hopfensitz & Ernesto Reuben, 2005. "The Importance of Emotions for the Effectiveness of Social Punishment," Tinbergen Institute Discussion Papers 05-075/1, Tinbergen Institute, revised 28 Mar 2006.
- Astrid Hopfensitz & Ernesto Reuben, 2005. "The Importance of Emotions for the Effectiveness of Social Punishment," Discussion Papers 06-09, University of Copenhagen. Department of Economics, revised Mar 2006.
- Rajeev Goel, 2008. "Cigarette smuggling: price vs.nonprice incentives," Applied Economics Letters, Taylor & Francis Journals, vol. 15(8), pages 587-592.
- Evans-Polce, Rebecca J. & Castaldelli-Maia, Joao M. & Schomerus, Georg & Evans-Lacko, Sara E., 2015. "The downside of tobacco control? Smoking and self-stigma: A systematic review," Social Science & Medicine, Elsevier, vol. 145(C), pages 26-34.
- Philip DeCicca & Donald Kenkel & Feng Liu, 2015.
"Reservation Prices: An Economic Analysis of Cigarette Purchases on Indian Reservations,"
National Tax Journal, National Tax Association;National Tax Journal, vol. 68(1), pages 93-118, March.
- Philip DeCicca & Donald S. Kenkel & Feng Liu, 2014. "Reservation Prices: An Economic Analysis of Cigarette Purchases on Indian Reservations," NBER Working Papers 20778, National Bureau of Economic Research, Inc.
- Blair, Graeme & Coppock, Alexander & Moor, Margaret, 2020. "When to Worry about Sensitivity Bias: A Social Reference Theory and Evidence from 30 Years of List Experiments," American Political Science Review, Cambridge University Press, vol. 114(4), pages 1297-1315, November.
- Erard, Brian & Feinstein, Jonathan S, 1994. "The Role of Moral Sentiments and Audit Perceptions in Tax Compliance," Public Finance = Finances publiques, , vol. 49(Supplemen), pages 70-89.
- Biel, Anders & Thogersen, John, 2007. "Activation of social norms in social dilemmas: A review of the evidence and reflections on the implications for environmental behaviour," Journal of Economic Psychology, Elsevier, vol. 28(1), pages 93-112, January.
- Baldry, Jonathan C, 1987. "Income Tax Evasion and the Tax Schedule: Some Experimental Results," Public Finance = Finances publiques, , vol. 42(3), pages 357-383.
- Bordignon, Massimo, 1993. "A fairness approach to income tax evasion," Journal of Public Economics, Elsevier, vol. 52(3), pages 345-362, October.
- Kandel, Eugene & Lazear, Edward P, 1992.
"Peer Pressure and Partnerships,"
Journal of Political Economy, University of Chicago Press, vol. 100(4), pages 801-817, August.
- Kandel, E. & Lazear, E.P., 1990. "Peer Pressure and Partnerships," Papers 90-07, Rochester, Business - Managerial Economics Research Center.
- Raj Chetty & Adam Looney & Kory Kroft, 2009.
"Salience and Taxation: Theory and Evidence,"
American Economic Review, American Economic Association, vol. 99(4), pages 1145-1177, September.
- Raj Chetty & Adam Looney & Kory Kroft, 2007. "Salience and Taxation: Theory and Evidence," NBER Working Papers 13330, National Bureau of Economic Research, Inc.
- Looney, Adam & Kroft, Kory & Chetty, Raj, 2009. "Salience and Taxation: Theory and Evidence," Scholarly Articles 9748525, Harvard University Department of Economics.
- Raj Chetty & Kory Kroft & Adam Looney, 2009. "Salience and taxation: theory and evidence," Finance and Economics Discussion Series 2009-11, Board of Governors of the Federal Reserve System (U.S.).
- Bian, Xuemei & Moutinho, Luiz, 2009. "An investigation of determinants of counterfeit purchase consideration," Journal of Business Research, Elsevier, vol. 62(3), pages 368-378, March.
- Ding, Xiaohao & Hartog, Joop & Sun, Yuze, 2010. "Can We Measure Individual Risk Attitudes in a Survey?," IZA Discussion Papers 4807, Institute of Labor Economics (IZA).
- 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.
- Wang, Xiaojin & Zheng, Yuqing & Reed, Michael & Zhen, Chen, 2015. "Cigarette Tax Pass-Through by Product Characteristics: Evidence from Nielsen ScanTrack Data," 2015 AAEA & WAEA Joint Annual Meeting, July 26-28, San Francisco, California 205375, Agricultural and Applied Economics Association.
- Joop Hartog & Ada Ferrer‐i‐Carbonell & Nicole Jonker, 2002. "Linking Measured Risk Aversion to Individual Characteristics," Kyklos, Wiley Blackwell, vol. 55(1), pages 3-26.
- Lovenheim, Michael F., 2008.
"How Far to the Border?: The Extent and Impact of Cross-Border Casual Cigarette Smuggling,"
National Tax Journal, National Tax Association;National Tax Journal, vol. 61(1), pages 7-33, March.
- Michael F. Lovenheim, 2007. "How Far to the Border?: The Extent and Impact of Cross-Border Casual Cigarette Smuggling," Discussion Papers 06-040, Stanford Institute for Economic Policy Research, revised Oct 2009.
- DeCicca, Philip & Kenkel, Donald & Liu, Feng, 2013.
"Excise tax avoidance: The case of state cigarette taxes,"
Journal of Health Economics, Elsevier, vol. 32(6), pages 1130-1141.
- Philip DeCicca & Donald S. Kenkel & Feng Liu, 2010. "Excise Tax Avoidance: The Case of State Cigarette Taxes," NBER Working Papers 15941, National Bureau of Economic Research, Inc.
- Shelley, D. & Cantrell, M.J. & Moon-Howard, J. & Ramjohn, D.Q. & VanDevanter, N., 2007. "The $5 man: The underground economic response to a large cigarette tax increase in New York City," American Journal of Public Health, American Public Health Association, vol. 97(8), pages 1483-1488.
- Coady, M.H. & Chan, C.A. & Sacks, R. & Mbamalu, I.G. & Kansagra, S.M., 2013. "The impact of cigarette excise tax increases on purchasing behaviors among New York City smokers," American Journal of Public Health, American Public Health Association, vol. 103(6), pages 54-60.
- Stehr, Mark, 2005. "Cigarette tax avoidance and evasion," Journal of Health Economics, Elsevier, vol. 24(2), pages 277-297, March.
- James E. Prieger & Jonathan Kulick, 2018. "Cigarette Taxes And Illicit Trade In Europe," Economic Inquiry, Western Economic Association International, vol. 56(3), pages 1706-1723, July.
- Howard Chernick & David Merriman, 2013. "Using Littered Pack Data to Estimate Cigarette Tax Avoidance in Nyc," National Tax Journal, National Tax Association;National Tax Journal, vol. 66(3), pages 635-668, June.
- Bian, Xuemei & Wang, Kai-Yu & Smith, Andrew & Yannopoulou, Natalia, 2016. "New insights into unethical counterfeit consumption," Journal of Business Research, Elsevier, vol. 69(10), pages 4249-4258.
- Benno Torgler & Markus Schaffner & Alison Macintyre, 2007.
"Tax Compliance, Tax Morale and Governance Quality,"
CREMA Working Paper Series
2007-17, Center for Research in Economics, Management and the Arts (CREMA).
- Benno Torgler & Markus Schaffner & Alison Macintyre, 2007. "Tax Compliance, Tax Morale, and Governance Quality," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0727, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
- James Alm & Benno Torgler, 2011.
"Do Ethics Matter? Tax Compliance and Morality,"
Journal of Business Ethics, Springer, vol. 101(4), pages 635-651, July.
- James Alm & Benno Torgler, 2012. "Do Ethics Matter? Tax Compliance and Morality," Working Papers 1207, Tulane University, Department of Economics.
- Elisabeth Coutts & Ben Jann, 2011.
"Sensitive Questions in Online Surveys: Experimental Results for the Randomized Response Technique (RRT) and the Unmatched Count Technique (UCT),"
Sociological Methods & Research, , vol. 40(1), pages 169-193, February.
- Elisabeth Coutts & Ben Jann, 2008. "Sensitive Questions in Online Surveys: Experimental Results for the Randomized Response Technique (RRT) and the Unmatched Count Technique (UCT)," ETH Zurich Sociology Working Papers 3, ETH Zurich, Chair of Sociology.
- Benno Torgler & Markus Schaffner & Alison Macintyre, 2007.
"Tax Compliance, Tax Morale and Governance Quality,"
CREMA Working Paper Series
2007-17, Center for Research in Economics, Management and the Arts (CREMA).
- Benno Torgler & Markus Schaffner & Alison Macintyre, 2007. "Tax Compliance, Tax Morale And Governance Quality," School of Economics and Finance Discussion Papers and Working Papers Series 225, School of Economics and Finance, Queensland University of Technology.
- Benno Torgler & Markus Schaffner & Alison Macintyre, 2007. "Tax Compliance, Tax Morale, and Governance Quality," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0727, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
- Anders Jensen, 2019. "Norms, Enforcement, and Tax Evasion," CID Working Papers 372, Center for International Development at Harvard University.
- Casola, Luca & Kemp, Simon & Mackenzie, Alexander, 2009. "Consumer decisions in the black market for stolen or counterfeit goods," Journal of Economic Psychology, Elsevier, vol. 30(2), pages 162-171, April.
- Benno Torgler, 2007. "Tax Compliance and Tax Morale," Books, Edward Elgar Publishing, number 4096.
- Rabin, Matthew, 1993.
"Incorporating Fairness into Game Theory and Economics,"
American Economic Review, American Economic Association, vol. 83(5), pages 1281-1302, December.
- Matthew Rabin., 1992. "Incorporating Fairness into Game Theory and Economics," Economics Working Papers 92-199, University of California at Berkeley.
- M. Rabin, 2001. "Incorporating Fairness into Game Theory and Economics," Levine's Working Paper Archive 511, David K. Levine.
- Xiaohao Ding & Joop Hartog & Yuze Sun, 2010. "Can we measure Individual Risk Attitudes in a Survey?," Tinbergen Institute Discussion Papers 10-027/3, Tinbergen Institute.
- Joel Slemrod, 2007. "Cheating Ourselves: The Economics of Tax Evasion," Journal of Economic Perspectives, American Economic Association, vol. 21(1), pages 25-48, Winter.
- Brian Erard & Jonathan Feinstein, 1994. "The Role of Moral Sentiments and Audit Perceptions in Tax Compliance," Carleton Industrial Organization Research Unit (CIORU) 94-03, Carleton University, Department of Economics.
- van Winden Frans A.A.M. & Ash Elliott, 2012. "On the Behavioral Economics of Crime," Review of Law & Economics, De Gruyter, vol. 8(1), pages 181-213, June.
- James Alm & Isabel Sanchez & Ana DE Juan, 1995. "Economic and Noneconomic Factors in Tax Compliance," Kyklos, Wiley Blackwell, vol. 48(1), pages 1-18, February.
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- James Alm, 2019.
"What Motivates Tax Compliance?,"
Journal of Economic Surveys, Wiley Blackwell, vol. 33(2), pages 353-388, April.
- James Alm, 2019. "What Motivates Tax Compliance," Working Papers 1903, Tulane University, Department of Economics.
- Marcelo Arbex & Enlinson Mattos, 2020.
"Tax Preferences and Optimal Income Taxation,"
Working Papers
2006, University of Windsor, Department of Economics.
- Arbex, Marcelo Aarestru & Mattos, Enlinson, 2020. "Tax preferences and optimal income taxation," Textos para discussão 538, FGV EESP - Escola de Economia de São Paulo, Fundação Getulio Vargas (Brazil).
- Pickhardt, Michael & Prinz, Aloys, 2014. "Behavioral dynamics of tax evasion – A survey," Journal of Economic Psychology, Elsevier, vol. 40(C), pages 1-19.
- Sinning, Mathias & Zhang, Yinjunjie, 2023.
"Social norms or enforcement? A natural field experiment to improve traffic and parking fine compliance,"
Journal of Economic Behavior & Organization, Elsevier, vol. 210(C), pages 43-60.
- Sinning, Mathias & Zhang, Yinjunjie, 2021. "Social norms or enforcement? A natural field experiment to improve traffic and parking fine compliance," Ruhr Economic Papers 900, RWI - Leibniz-Institut für Wirtschaftsforschung, Ruhr-University Bochum, TU Dortmund University, University of Duisburg-Essen.
- Sinning, Mathias & Zhang, Yinjunjie, 2021. "Social Norms or Enforcement? A Natural Field Experiment to Improve Traffic and Parking Fine Compliance," IZA Discussion Papers 14252, Institute of Labor Economics (IZA).
- James Alm & Carolyn J. Bourdeaux, 2013.
"Applying Behavioral Economics to the Public Sector,"
Hacienda Pública Española / Review of Public Economics, IEF, vol. 206(3), pages 91-134, September.
- James Alm & Carolyn J. Bourdeaux, 2014. "Applying Behavioral Economics to the Public Sector," Working Papers 1405, Tulane University, Department of Economics.
- Alm, James & Bernasconi, Michele & Laury, Susan & Lee, Daniel J. & Wallace, Sally, 2017.
"Culture, compliance, and confidentiality: Taxpayer behavior in the United States and Italy,"
Journal of Economic Behavior & Organization, Elsevier, vol. 140(C), pages 176-196.
- James Alm & Michele Bernasconi & Susan Laury & Daniel J. Lee & Sally Wallace, 2016. "Culture, Compliance, and Confidentiality: Taxpayer Behavior in the United States and Italy," Working Papers 2016:36, Department of Economics, University of Venice "Ca' Foscari".
- Nordblom, Katarina, 2017. "Tax Morale and Policy Intervention," Working Papers in Economics 711, University of Gothenburg, Department of Economics.
- Semjén, András, 2017. "Az adózói magatartás különféle magyarázatai [Various explanations for tax compliance]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(2), pages 140-184.
- Alm, James & Hodge, Timothy R. & Sands, Gary & Skidmore, Mark, 2014. "Property Tax Delinquency - Social Contract in Crisis: The Case of Detroit," Working Paper Series 18810, Victoria University of Wellington, Chair in Public Finance.
- James Alm, 2014.
"Does an uncertain tax system encourage üaggressive tax planningý?,"
Economic Analysis and Policy, Elsevier, vol. 44(1), pages 30-38.
- James Alm, 2014. "Does an Uncertain Tax System Encourage "Aggressive Tax Planning"?," Working Papers 1403, Tulane University, Department of Economics.
- Hallsworth, Michael & List, John A. & Metcalfe, Robert D. & Vlaev, Ivo, 2017.
"The behavioralist as tax collector: Using natural field experiments to enhance tax compliance,"
Journal of Public Economics, Elsevier, vol. 148(C), pages 14-31.
- Michael Hallsworth & John List & Robert Metcalfe & Ivo Vlaev, 2014. "The Behavioralist As Tax Collector: Using Natural Field Experiments to Enhance Tax Compliance," NBER Working Papers 20007, National Bureau of Economic Research, Inc.
- John List & Robert Metcalfe & Michael Taylor & Ivo Vlaev, 2014. "The behavioralist as tax collector: Using natural field experiments to enhance tax compliance," Natural Field Experiments 00391, The Field Experiments Website.
- DeCicca, Philip & Kenkel, Donald & Liu, Feng, 2013.
"Excise tax avoidance: The case of state cigarette taxes,"
Journal of Health Economics, Elsevier, vol. 32(6), pages 1130-1141.
- Philip DeCicca & Donald S. Kenkel & Feng Liu, 2010. "Excise Tax Avoidance: The Case of State Cigarette Taxes," NBER Working Papers 15941, National Bureau of Economic Research, Inc.
- Sagit Leviner, 2008. "An overview: A new era of tax enforcement – from “big stick” to responsive regulation," Regulation & Governance, John Wiley & Sons, vol. 2(3), pages 360-380, September.
- Kemme, David M. & Parikh, Bhavik & Steigner, Tanja, 2020. "Tax Morale and International Tax Evasion," Journal of World Business, Elsevier, vol. 55(3).
- Rajat Deb & Sourav Chakraborty, 2017. "Tax Perception and Tax Evasion," IIM Kozhikode Society & Management Review, , vol. 6(2), pages 174-185, July.
- Vossler, Christian A. & McKee, Michael & Bruner, David M., 2021.
"Behavioral effects of tax withholding on tax compliance: Implications for information initiatives,"
Journal of Economic Behavior & Organization, Elsevier, vol. 183(C), pages 301-319.
- Christian Vossler & Michael McKee, 2015. "Behavioral effects of tax withholding on tax compliance: Implications for information initiatives," Working Papers 15-12, Department of Economics, Appalachian State University.
- James Alm, 2014.
"Expanding the theory of tax compliance from individual to group motivations,"
Chapters, in: Francesco Forte & Ram Mudambi & Pietro Maria Navarra (ed.), A Handbook of Alternative Theories of Public Economics, chapter 12, pages 260-277,
Edward Elgar Publishing.
- James Alm, 2013. "Expanding the Theory of Tax Compliance from Individual to Group Motivations," Working Papers 1309, Tulane University, Department of Economics.
- Benno Torgler & Friedrich Schneider & Christoph Schaltegger, 2010.
"Local autonomy, tax morale, and the shadow economy,"
Public Choice,
Springer, vol. 144(1), pages 293-321, July.
- Benno Torgler & Friedrich Schneider & Christoph A. Schaltegger, 2008. "Local Autonomy, Tax Morale and the Shadow Economy," CREMA Working Paper Series 2008-24, Center for Research in Economics, Management and the Arts (CREMA).
- Benno Torgler & Friedrich Schneider & Christoph A. Schaltegger, 2009. "Local Autonomy, Tax Morale and the Shadow Economy," School of Economics and Finance Discussion Papers and Working Papers Series 243, School of Economics and Finance, Queensland University of Technology.
- Bernasconi, Michele & Corazzini, Luca & Seri, Raffaello, 2014. "Reference dependent preferences, hedonic adaptation and tax evasion: Does the tax burden matter?," Journal of Economic Psychology, Elsevier, vol. 40(C), pages 103-118.
- Michele Bernasconi, Luca Corazzini, Raffaello Seri, 2012. "Tax Evasion: Does the Tax Burden Matter?," ISLA Working Papers 43, ISLA, Centre for research on Latin American Studies and Transition Economies, Universita' Bocconi, Milano, Italy.
Corrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:bla:coecpo:v:41:y:2023:i:4:p:653-673. See general information about how to correct material in RePEc.
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Wiley Content Delivery (email available below). General contact details of provider: https://edirc.repec.org/data/weaaaea.html .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.