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Tax Morale and the Role of Social Norms and Reciprocity: Evidence from a Randomized Survey Experiment

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  • Doerrenberg, Philipp

    () (ZEW Mannheim)

  • Peichl, Andreas

    () (Ifo Institute for Economic Research)

Abstract

We present the first randomized survey experiment in the context of tax compliance to assess the role of social norms and reciprocity for intrinsic tax morale. We find that participants in a social-norm treatment have lower tax morale relative to a control group while participants in a reciprocity treatment have significantly higher tax morale than those in the social-norm group. This suggests that a potential backfire effect of social norms is outweighed if the consequences of violating the social norm are made salient. We further document the anatomy of intrinsic motivations for tax compliance and present first evidence that previously found gender effects in tax morale are not driven by differences in risk preferences.

Suggested Citation

  • Doerrenberg, Philipp & Peichl, Andreas, 2018. "Tax Morale and the Role of Social Norms and Reciprocity: Evidence from a Randomized Survey Experiment," IZA Discussion Papers 11714, Institute for the Study of Labor (IZA).
  • Handle: RePEc:iza:izadps:dp11714
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    Cited by:

    1. Mathias Dolls & Nils Wehrhofer, 2018. "Attitudes towards Euro Area Reforms: Evidence from a Randomized Survey Experiment," EconPol Working Paper 11, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.

    More about this item

    Keywords

    tax compliance; tax evasion; intrinsic motivations; tax morale; social norms; reciprocity;

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm
    • H50 - Public Economics - - National Government Expenditures and Related Policies - - - General
    • C93 - Mathematical and Quantitative Methods - - Design of Experiments - - - Field Experiments

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