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Narrative and Tax Compliance

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  • Susan C. Morse

Abstract

Some noncompliant taxpayers fall outside the reach of third-party withholding and reporting. Revenue agencies may use enforcement and/or prosocial strategies to encourage compliance among such taxpayers. Revenue agencies should stand ready to use narrative as part of these efforts, despite implementation challenges. This is because of the persuasive capacity of narrative. It is also because media will likely create a narrative around any prominent strategy, and the media narrative may not further the goals of the agency.

Suggested Citation

  • Susan C. Morse, 2013. "Narrative and Tax Compliance," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 69(4), pages 469-486, December.
    • Handle: RePEc:mhr:finarc:urn:sici:0015-2218(201312)69:4_469:natc_2.0.tx_2-v
    DOI: 10.1628/001522108X675674
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    References listed on IDEAS

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    1. James Alm & Gary H. McClelland & William D. Schulze, 1999. "Changing the Social Norm of Tax Compliance by Voting," Kyklos, Wiley Blackwell, vol. 52(2), pages 141-171, May.
    2. James Alm & Benno Torgler, 2011. "Do Ethics Matter? Tax Compliance and Morality," Journal of Business Ethics, Springer, vol. 101(4), pages 635-651, July.
    3. Adams, Caroline & Webley, Paul, 2001. "Small business owners' attitudes on VAT compliance in the UK," Journal of Economic Psychology, Elsevier, vol. 22(2), pages 195-216, April.
    4. 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.
    5. repec:bla:kyklos:v:52:y:1999:i:2:p:141-71 is not listed on IDEAS
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    More about this item

    Keywords

    narrative; tax compliance; enforcement; prosocial;
    All these keywords.

    JEL classification:

    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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