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When You Know Your Neighbor Pays Taxes: Information, Peer Effects, and Tax Compliance

Citations

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Cited by:

  1. Kim, Seiyoun & Arora, Puneet, 2025. "Related examinations and tax compliance," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 114(C).
  2. Romain Ferrali, 2026. "The Unequal Diffusion of Honesty and Dishonesty in Workplace Networks," Post-Print hal-05214954, HAL.
  3. Alm, James & Chen, Yuan & Lai, Weizheng & Li, Xun & Yuan, Peiwen, 2025. "Birds of a feather flock together? Gender differences in decision-making homophily of friendships," China Economic Review, Elsevier, vol. 89(C).
  4. Elżbieta Babula & Maciej Kos & Urszula Mrzygłód & Dagmara Wach & Marek Kołatka, 2025. "Beyond monetary outcomes: the probability-range reflection effect across decision domains," Humanities and Social Sciences Communications, Palgrave Macmillan, vol. 12(1), pages 1-17, December.
  5. Roukiatou Nikiema & Pam Zahonogo, 2017. "Taxpayer behaviour and institutions in Sub-Saharan Africa," BeFinD Working Papers 0119, University of Namur, Department of Economics.
  6. 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.
  7. Etchart-Vincent, Nathalie & Ratto, Marisa & Taugourdeau, Emmanuelle, 2026. "Why should I comply with taxes if others don’t?: Social information and behavioral convergence: An experimental study," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 120(C).
  8. Ushchev, Philip & Zenou, Yves, 2020. "Social norms in networks," Journal of Economic Theory, Elsevier, vol. 185(C).
  9. Gloria Alarcón García & José Daniel Buendía Azorín & María del Mar Sánchez de la Vega, 2018. "Tax Evasion in Europe: An Analysis Based on Spatial Dependence," Social Science Quarterly, Southwestern Social Science Association, vol. 99(1), pages 7-23, March.
  10. López Pérez, Raúl & Ramírez Zamudio, Aldo., 2018. "Social norms and tax compliance: Experiments and theory," Working Papers in Economic Theory 2018/02, Universidad Autónoma de Madrid (Spain), Department of Economic Analysis (Economic Theory and Economic History).
  11. Kogler, Christoph & Olsen, Jerome & Bogaers, Rebecca I., 2020. "Enhanced anonymity in tax experiments does not affect compliance," Journal of Economic Behavior & Organization, Elsevier, vol. 177(C), pages 390-398.
  12. Marco Battaglini & Luigi Guiso & Chiara Lacava & Eleonora Patacchini, 2019. "Tax Professionals: Tax-Evasion Facilitators or Information Hubs?," NBER Working Papers 25745, National Bureau of Economic Research, Inc.
  13. James Alm, 2019. "What Motivates Tax Compliance?," Journal of Economic Surveys, Wiley Blackwell, vol. 33(2), pages 353-388, April.
  14. Goerg, Sebastian J. & Himmler, Oliver & König, Tobias, 2024. "Norm violations and behavioral spillovers—Evidence from the lab and the field," European Economic Review, Elsevier, vol. 166(C).
  15. Raúl López-Pérez & Aldo Ramírez-Almudio, 2020. "Why people give to their governments: The role of outcome-oriented norms," Working Papers 2007, Instituto de Políticas y Bienes Públicos (IPP), CSIC.
  16. von Haldenwang, Christian, 2020. "Digitalising the fiscal contract: An interdisciplinary framework for empirical inquiry," IDOS Discussion Papers 20/2020, German Institute of Development and Sustainability (IDOS).
  17. Dezső, Linda & Alm, James & Kirchler, Erich, 2022. "Inequitable wages and tax evasion," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 96(C).
  18. James Alm, 2017. "Is Economics Useful for Public Policy?," Southern Economic Journal, John Wiley & Sons, vol. 83(4), pages 835-854, April.
  19. Julio López-Laborda & Jaime Vallés-Giménez & Anabel Zárate-Marco, 2021. "Personal Income Tax Compliance at the Regional Level: The Role of Persistence, Neighborhood, and Decentralization," International Regional Science Review, , vol. 44(2), pages 289-317, March.
  20. 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.
  21. Fišar, Miloš & Reggiani, Tommaso G. & Sabatini, Fabio & Špalek, Jiří, 2020. "Media Bias and Tax Compliance: Experimental Evidence," IZA Discussion Papers 12938, IZA Network @ LISER.
  22. Manwaring, Priya & Regan, Tanner Weldon Dean, 2023. "Public disclosure and tax compliance: evidence from Uganda," LSE Research Online Documents on Economics 121298, London School of Economics and Political Science, LSE Library.
  23. Gamannossi degl’Innocenti, Duccio & Rablen, Matthew D., 2020. "Tax evasion on a social network," Journal of Economic Behavior & Organization, Elsevier, vol. 169(C), pages 79-91.
  24. Romain Ferrali, 2026. "The Unequal Diffusion of Honesty and Dishonesty in Workplace Networks," Management Science, INFORMS, vol. 72(3), pages 2006-2021, March.
  25. A. E. Biondo & G. Burgio & A. Pluchino & D. Puglisi, 2022. "Taxation and evasion: a dynamic model," Journal of Evolutionary Economics, Springer, vol. 32(3), pages 797-826, July.
  26. Alm, James & Bruner, David M. & McKee, Michael, 2016. "Honesty or dishonesty of taxpayer communications in an enforcement regime," Journal of Economic Psychology, Elsevier, vol. 56(C), pages 85-96.
  27. James Alm & Kay Blaufus & Martin Fochmann & Erich Kirchler & Peter N. C. Mohr & Nina E. Olson & Benno Torgler, 2020. "Tax Policy Measures to Combat the SARS-CoV-2 Pandemic and Considerations to Improve Tax Compliance: A Behavioral Perspective," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 76(4), pages 396-428.
  28. Alessandro Cascavilla & Jordi Ripollés & Andrea Morone, 2024. "Tax morale and social capital: An empirical investigation among European citizens," Annals of Public and Cooperative Economics, Wiley Blackwell, vol. 95(2), pages 441-476, June.
  29. Krakowski, Krzysztof & Ronconi, Lucas, 2023. "Compliance and Accountability: Evidence from a Field Experiment in Argentina," IDB Publications (Working Papers) 12930, Inter-American Development Bank.
  30. Rapanos, Theodoros & Sommer, Marc & Zenou, Yves, 2019. "Imperfect Information, Social Norms, and Beliefs in Networks," CEPR Discussion Papers 14087, Centre for Economic Policy Research.
  31. Paleka Hana & Karanović Goran & Štambuk Ana, 2023. "The Direct and Moderating Effect of Sociodemographic Variables on Tax Compliance Behaviour," South East European Journal of Economics and Business, Paradigm, vol. 18(2), pages 34-48, December.
  32. Feess, Eberhard & Schilling, Thomas & Timofeyev, Yuriy, 2023. "Misreporting in teams with individual decision making: The impact of information and communication," Journal of Economic Behavior & Organization, Elsevier, vol. 209(C), pages 509-532.
  33. Litina, Anastasia & Palivos, Theodore, 2016. "Corruption, tax evasion and social values," Journal of Economic Behavior & Organization, Elsevier, vol. 124(C), pages 164-177.
  34. Tat Y. Chan & Yijun Chen & Lamar Pierce & Daniel Snow, 2021. "The Influence of Peers in Worker Misconduct: Evidence from Restaurant Theft," Manufacturing & Service Operations Management, INFORMS, vol. 23(4), pages 952-973, July.
  35. International Monetary Fund, 2016. "Albania: Selected Issues," IMF Staff Country Reports 2016/143, International Monetary Fund.
  36. Miloš Fišar & Tommaso Reggiani & Fabio Sabatini & Jiří Špalek, 2022. "Media negativity bias and tax compliance: experimental evidence," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 29(5), pages 1160-1212, October.
  37. Riedel, Nadine & Strohmaier, Kristina & Lediga, Collen, 2019. "Spatial Tax Enforcement Spillovers: Evidence from South Africa," VfS Annual Conference 2019 (Leipzig): 30 Years after the Fall of the Berlin Wall - Democracy and Market Economy 203500, Verein für Socialpolitik / German Economic Association.
  38. Filipp Ushchev & Yves Zenou, 2020. "Social norms in networks," ULB Institutional Repository 2013/387727, ULB -- Universite Libre de Bruxelles.
  39. Lohse, Tim & Simon, Sven A., 2021. "Compliance in teams – Implications of joint decisions and shared consequences," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 94(C).
  40. Kandul, Serhiy & Uhl, Matthias, 2016. "Inspirations or incitements? Ethical mind-sets and the effect of moral examples," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 65(C), pages 146-153.
  41. Tanner Regan & Priya Manwaring, 2023. "Public Disclosure and Tax Compliance: Evidence from Uganda," Working Papers 2023-04, The George Washington University, Institute for International Economic Policy.
  42. Burling, Fiona & Sudarshan, Anant, 2026. "Paying for power," CAGE Online Working Paper Series 813, Competitive Advantage in the Global Economy (CAGE).
  43. James Alm & Matthias Kasper, 2020. "Laboratory Experiments," Working Papers 2008, Tulane University, Department of Economics.
  44. Philipp Chapkovski & Luca Corazzini & Valeria Maggian, 2021. "Does Whistleblowing on Tax Evaders Reduce Ingroup Cooperation?," Working Papers 2021:20, Department of Economics, University of Venice "Ca' Foscari".
  45. Eduardo Perez‐Richet & Vasiliki Skreta, 2022. "Test Design Under Falsification," Econometrica, Econometric Society, vol. 90(3), pages 1109-1142, May.
  46. James Alm, 2017. "Is Economics Useful for Public Policy?," Southern Economic Journal, John Wiley & Sons, vol. 83(4), pages 835-854, April.
  47. Raluca Pavel & Bernur Acikgoz & Jean‐Christophe Poudou & Marc Willinger, 2025. "Statute of Limitations for Tax Evasion," Kyklos, Wiley Blackwell, vol. 78(2), pages 729-745, May.
  48. Raymundo M. Campos-Vazquez & Samuel D. Restrepo-Oyola, 2025. "A randomized intervention to gauge preferred tax rates and progressivity," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 32(3), pages 782-804, June.
  49. Nathalie Etchart-vincent & Marisa Ratto & Emmanuelle Taugourdeau, 2024. "Why should I comply with taxes if others don't?: an experimental study testing informational effects," Working Papers hal-04635966, HAL.
  50. Anastasia Litina & Theodore Palivos, 2015. "Corruption and Tax Evasion: Reflections on Greek Tragedy," Working Papers 193, Bank of Greece.
  51. James Alm & Matthias Kasper & Erich Kirchler, 2022. "Can ethics change? Enforcement and its effects on taxpayer compliance," Working Papers 2209, Tulane University, Department of Economics.
  52. 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.
  53. Samiji, Ally A. & Chegere, Martin J. & Ruhinduka, Remidius D., 2023. "The Effect of Carrot and Stick Measures in Fostering Taxpayer Compliance in Tanzania: Evidence from a Laboratory Experiment," African Journal of Economic Review, African Journal of Economic Review, vol. 11(5), December.
  54. Lidija Hauptman & Berislav Žmuk & Ivana Pavić, 2024. "Tax Compliance in Slovenia: An Empirical Assessment of Tax Knowledge and Fairness Perception," JRFM, MDPI, vol. 17(3), pages 1-32, February.
  55. Deparade, Darius & Jarmolinski, Lennart & Mohr, Peter, 2025. "Behavioral interventions, tax compliance and consequences on inequality," Discussion Papers 2025/4, Free University Berlin, School of Business & Economics.
  56. Roukiatou Nikiema & Pam Zahonogo & Romain Houssa, 2026. "Institutions for Promoting Tax Compliance in Sub-Saharan Africa," CESifo Working Paper Series 12621, CESifo.
  57. Colin C. Williams, 2023. "A Modern Guide to the Informal Economy," Books, Edward Elgar Publishing, number 18668.
  58. Tisha King, 2025. "First Things First: Using Anchoring Bias to Examine the Effect of Penalty Severity and Social Norms on Tax Compliance," Journal of Business Ethics, Springer, vol. 197(4), pages 785-809, April.
  59. Leopoldo Fergusson & Carlos Molina & Juan Felipe Ria�o, 2019. "Consumers as VAT “Evaders”: Incidence, Social Bias, and Correlates in Colombia," Economía Journal, The Latin American and Caribbean Economic Association - LACEA, vol. 0(Spring 20), pages 21-67.
  60. David Silver, 2021. "Democratic Governance and the Ethics of Market Compliance," Journal of Business Ethics, Springer, vol. 173(3), pages 525-537, October.
  61. Krakowski, Krzysztof & Ronconi, Lucas, 2025. "Compliance and accountability-seeking: Evidence from a field experiment in Argentina," Journal of Development Economics, Elsevier, vol. 175(C).
  62. repec:bcp:journl:v:8:y:2024:i:9:p:2647-2654 is not listed on IDEAS
  63. Annarita Colasante & Sara Gil-Gallen & Andrea Morone, 2025. "Delineating the Interplay of Social Preferences and Explicit Incentives: An Agent-Based Simulation in a Public Goods Paradigm," Computational Economics, Springer;Society for Computational Economics, vol. 66(3), pages 2077-2108, September.
  64. Nathan, Brad & Perez-Truglia, Ricardo & Zentner, Alejandro, 2026. "Paying your fair share: Perceived fairness and tax compliance," Journal of Accounting and Economics, Elsevier, vol. 81(2).
  65. Huang, Lingbo & Xiao, Erte, 2021. "Peer effects in public support for Pigouvian taxation," Journal of Economic Behavior & Organization, Elsevier, vol. 187(C), pages 192-204.
  66. James Alm, 2022. "Trust, the Pandemic, and Public Policies," National Tax Journal, University of Chicago Press, vol. 75(2), pages 355-370.
  67. Jingnan Chen & Yixin Chen & Zhixin Dai & Tianqi Wei & Su Yang, 2026. "When Tax Enforcement Changes: Social Learning and Compliance," Discussion Papers 2610, University of Exeter, Department of Economics.
  68. Nicole Robitaille & Julian House & Nina Mazar, 2021. "Effectiveness of Planning Prompts on Organizations’ Likelihood to File Their Overdue Taxes: A Multi‐Wave Field Experiment," Management Science, INFORMS, vol. 67(7), pages 4327-4340, July.
  69. Gloria Alarc n Garc a & Jos Daniel Buend a Azor n & Mar a del Mar S nchez Vega, 2016. "El rechazo al fraude fiscal en Espa a: antes y despu s de la Gran crisis," Hacienda Pública Española / Review of Public Economics, IEF, vol. 218(3), pages 33-56, September.
  70. Milyausha R. Pinskaya & Anna V. Tikhonova & Anna E. Gerasimova, 2025. "Implementation of a Laboratory Experiment in a Student Environment to Study the Behavior of Taxpayers in Russia," Journal of Applied Economic Research, Graduate School of Economics and Management, Ural Federal University, vol. 24(1), pages 91-124.
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