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Analyzing the Role of Social Norms in Tax Compliance Behavior

Citations

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Cited by:

  1. Allen D. Blay & Eric S. Gooden & Mark J. Mellon & Douglas E. Stevens, 2018. "The Usefulness of Social Norm Theory in Empirical Business Ethics Research: A Review and Suggestions for Future Research," Journal of Business Ethics, Springer, vol. 152(1), pages 191-206, September.
  2. Christoph Engel & Luigi Mittone & Azzurra Morreale, 2024. "Outcomes or participation? Experimentally testing competing sources of legitimacy for taxation," Economic Inquiry, Western Economic Association International, vol. 62(2), pages 563-583, April.
  3. 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.
  4. Abraham, Martin & Lorek, Kerstin & Richter, Friedemann & Wrede, Matthias, 2014. "Strictness of tax compliance norms: A factorial survey on the acceptance of inheritance tax evasion in Germany," FAU Discussion Papers in Economics 07/2014, Friedrich-Alexander University Erlangen-Nuremberg, Institute for Economics.
  5. Hunt, Nicholas C. & Iyer, Govind S., 2018. "The effect of tax position and personal norms: An analysis of taxpayer compliance decisions using paper and software," Advances in accounting, Elsevier, vol. 41(C), pages 1-6.
  6. Maciej A. Górecki & Natalia Letki, 2021. "Social Norms Moderate the Effect of Tax System on Tax Evasion: Evidence from a Large-Scale Survey Experiment," Journal of Business Ethics, Springer, vol. 172(4), pages 727-746, September.
  7. Barbara Culiberg & Domen Bajde, 2014. "Do You Need a Receipt? Exploring Consumer Participation in Consumption Tax Evasion as an Ethical Dilemma," Journal of Business Ethics, Springer, vol. 124(2), pages 271-282, October.
  8. Mellon,Jonathan & Peixoto,Tiago Carneiro & Sjoberg,Fredrik Matias & Gauri,Varun, 2021. "Trickle Down Tax Morale : A Cross Country Survey Experiment," Policy Research Working Paper Series 9507, The World Bank.
  9. Burgstaller, Lilith & Pfeil, Katharina, 2022. "You don't need an invoice, do you? An online experiment on collaborative tax evasion," Freiburg Discussion Papers on Constitutional Economics 22/6, Walter Eucken Institut e.V..
  10. Diana Falsetta & Brian C. Spilker, 2026. "Psychological Reactance Theory and Tax Evasion Intentions," Journal of Business Ethics, Springer, vol. 203(3), pages 593-610, January.
  11. James Alm & Lilith Burgstaller & Arrita Domi & Amanda März & Matthias Kasper, 2023. "Nudges, Boosts, and Sludge: Using New Behavioral Approaches to Improve Tax Compliance," Economies, MDPI, vol. 11(9), pages 1-22, September.
  12. Jorge Matute & José Luis Sánchez-Torelló & Ramon Palau-Saumell, 2021. "The Influence of Organizations’ Tax Avoidance Practices on Consumers’ Behavior: The Role of Moral Reasoning Strategies, Political Ideology, and Brand Identification," Journal of Business Ethics, Springer, vol. 174(2), pages 369-386, November.
  13. Indah Masri & Tryas Chasbiandani & Diandra Kamila Rasyid & Nur’Aini Nur’Aini, 2024. "Reciprocal Relationship between Taxpayer’s Compliance and Governance Quality," International Journal of Economics and Financial Issues, Econjournals, vol. 14(4), pages 131-137, July.
  14. Francisco Javier Fonseca Corona, 2024. "Tax morale: a global scoping review from the cultural approach to economics," International Review of Economics, Springer;Happiness Economics and Interpersonal Relations (HEIRS), vol. 71(2), pages 343-365, June.
  15. Jonathan Farrar & Dawn W. Massey & Errol Osecki & Linda Thorne, 2020. "Tax Fairness: Conceptual Foundations and Empirical Measurement," Journal of Business Ethics, Springer, vol. 162(3), pages 487-503, March.
  16. Rebecca Maquiling, 2023. "Factors influencing voluntary tax compliance of self-employed individuals in Davao city," Technium Business and Management, Technium Science, vol. 4(1), pages 39-55.
  17. Andris Saulitis & Philipp Chapkovski, 2025. "Appealing, threatening or nudging? Assessing various communication strategies to promote tax compliance," Public Choice, Springer, vol. 203(1), pages 237-275, April.
  18. Nathalie Gonthier Besacier & Ingrid Bellettre, 2017. "Les déterminants des choix du premier emploi en audit : Une étude exploratoire des facteurs d’intention des étudiants français," Post-Print hal-01902150, HAL.
  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.
  20. Rajat Deb & Tapash Paul & Jaharlal Debbarma & Kiran Sankar Chakraborty, 2020. "Breaking the Stigma of Health Insurance," Management and Labour Studies, XLRI Jamshedpur, School of Business Management & Human Resources, vol. 45(1), pages 54-84, February.
  21. Alice Guerra & Brooke Harrington, 2023. "Regional variation in tax compliance and the role of culture," Economia Politica: Journal of Analytical and Institutional Economics, Springer;Fondazione Edison, vol. 40(1), pages 139-152, April.
  22. 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.
  23. Tom Moerenhout & Joonseok Yang, 2022. "Tax Evasion Attitudes of Small Firms in Low‐ and Middle‐income Countries: Evidence from Nigeria," Development Policy Review, Overseas Development Institute, vol. 40(6), November.
  24. Eliezer NIYORUGIRA, 2024. "The Effect of Taxpayer Awareness on Tax Compliance in Rwanda (Case Study: Kigali Sector 2022)," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 8(4), pages 618-638, April.
  25. Gloria Alarcón-García & José Manuel Mayor Balsas & Edgardo Arturo Ayala Gaytán, 2025. "Tax Compliance and Conditional Cooperation: A Study Based on the Dense Social Trust of Young People," Societies, MDPI, vol. 15(2), pages 1-15, February.
  26. Biddle, Nicholas & Fels, Katja M. & Sinning, Mathias, 2018. "Behavioral insights on business taxation: Evidence from two natural field experiments," Journal of Behavioral and Experimental Finance, Elsevier, vol. 18(C), pages 30-49.
  27. Jonathan Farrar & Dawn W. Massey & Errol Osecki & Linda Thorne, 2021. "The Association Between Vertical Equity and Presidential Voting Behavior and Taxpayers’ Compliance," Journal of Business Ethics, Springer, vol. 172(1), pages 101-114, August.
  28. Schuch, Esther & Apergi, Maria & Lindarte, Luis Correa, 2025. "The honest (electricity) thief—Experimental evidence on the relationship between electricity theft and social norms," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 119(C).
  29. 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.
  30. Fels, Katja M., 2021. "Who nudges whom? Field experiments with public partners," Ruhr Economic Papers 906, RWI - Leibniz-Institut für Wirtschaftsforschung, Ruhr-University Bochum, TU Dortmund University, University of Duisburg-Essen.
  31. Oliver Nnamdi Okafor, 2023. "Shaming of Tax Evaders: Empirical Evidence on Perceptions of Retributive Justice and Tax Compliance Intentions," Journal of Business Ethics, Springer, vol. 182(2), pages 377-395, January.
  32. Khim Kelly & Pamela R. Murphy, 2021. "Reducing Accounting Aggressiveness with General Ethical Norms and Decision Structure," Journal of Business Ethics, Springer, vol. 170(1), pages 97-113, April.
  33. Youngrok Kim, 2026. "Willingness to pay for welfare and the injunctive norms of taxation: evidence from South Korea," International Review of Economics, Springer;Happiness Economics and Interpersonal Relations (HEIRS), vol. 73(1), pages 1-15, June.
  34. Burgstaller, Lilith & Pfeil, Katharina, 2024. "You don’t need an invoice, do you? An online experiment on collaborative tax evasion," Journal of Economic Psychology, Elsevier, vol. 101(C).
  35. Ethan LaMothe & Donna Bobek, 2020. "Are Individuals More Willing to Lie to a Computer or a Human? Evidence from a Tax Compliance Setting," Journal of Business Ethics, Springer, vol. 167(2), pages 157-180, November.
  36. Jeffrey Cohen & Gil Manzon & Valentina Zamora, 2015. "Contextual and Individual Dimensions of Taxpayer Decision Making," Journal of Business Ethics, Springer, vol. 126(4), pages 631-647, February.
  37. COMANICIU Carmen, 2015. "Some Coordinates Regarding The Romanian Taxpayers Behavior," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 67(1), pages 32-44, February.
  38. Biddle, Nicholas & Fels, Katja & Sinning, Mathias, 2017. "Behavioral insights and business taxation: Evidence from two randomized controlled trials," Ruhr Economic Papers 698, RWI - Leibniz-Institut für Wirtschaftsforschung, Ruhr-University Bochum, TU Dortmund University, University of Duisburg-Essen.
  39. Rajat Deb & Sourav Chakraborty, 2017. "Tax Perception and Tax Evasion," IIM Kozhikode Society & Management Review, , vol. 6(2), pages 174-185, July.
  40. Kaszak, Steven E. & Iyer, Govind S. & Reckers, Philip M.J., 2024. "Opinion shopping for tax advice: The effects of client narcissism, social bonds, and message framing," Accounting, Organizations and Society, Elsevier, vol. 113(C).
  41. Mitra, Arnab & Shahriar, Quazi, 2020. "Why is dishonesty difficult to mitigate? The interaction between descriptive norm and monetary incentive," Journal of Economic Psychology, Elsevier, vol. 80(C).
  42. Zhifeng Chen & Haiming Hang & Weisha Wang, 2024. "COVID-19 Policy Actions, Trust in Government and Tax Compliance Intentions: A Study of the British Self-Employment Income Support Scheme," Journal of Business Ethics, Springer, vol. 193(2), pages 441-458, August.
  43. Mary B. Curtis & Jesse C. Robertson & R. Cameron Cockrell & L. Dutch Fayard, 2021. "Peer Ostracism as a Sanction Against Wrongdoers and Whistleblowers," Journal of Business Ethics, Springer, vol. 174(2), pages 333-354, November.
  44. William E. Shafer & Zhihong Wang & Tien-Shih Hsieh, 2020. "Support for Economic Inequality and Tax Evasion," Sustainability, MDPI, vol. 12(19), pages 1-18, September.
  45. 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).
  46. Antonetti, Paolo & Anesa, Mattia, 2017. "Consumer reactions to corporate tax strategies: The role of political ideology," Journal of Business Research, Elsevier, vol. 74(C), pages 1-10.
  47. Suci Lestari Hakam & Agus Rahayu & Lili Adi Wibowo & Lazuardi Imani Hakam & Muhamad Adhi Nugroho & Siti Sarah Fuadi, 2024. "Compliance Behavior in Environmental Tax Policy," JRFM, MDPI, vol. 17(12), pages 1-24, November.
  48. Stefania Ottone & Ferruccio Ponzano & Giulia Andrighetto, 2018. "Tax compliance under different institutional settings in Italy and Sweden: an experimental analysis," Economia Politica: Journal of Analytical and Institutional Economics, Springer;Fondazione Edison, vol. 35(2), pages 367-402, August.
  49. Jonathan Farrar & Tisha King, 2023. "To Punish or Not to Punish? The Impact of Tax Fraud Punishment on Observers’ Tax Compliance," Journal of Business Ethics, Springer, vol. 183(1), pages 289-311, February.
  50. Diana Falsetta & Jennifer K. Schafer & George T. Tsakumis, 2024. "How Government Spending Impacts Tax Compliance," Journal of Business Ethics, Springer, vol. 190(2), pages 513-530, March.
  51. Paul Dunn & Jonathan Farrar & Cass Hausserman, 2018. "The Influence of Guilt Cognitions on Taxpayers’ Voluntary Disclosures," Journal of Business Ethics, Springer, vol. 148(3), pages 689-701, March.
  52. McCulloch, Neil & Moerenhout, Tom & Yang, Joonseok, 2021. "Fuel subsidy reform and the social contract in Nigeria: A micro-economic analysis," Energy Policy, Elsevier, vol. 156(C).
  53. Austin, Chelsea Rae & Bobek, Donna D. & Jackson, Scott, 2021. "Does prospect theory explain ethical decision making? Evidence from tax compliance," Accounting, Organizations and Society, Elsevier, vol. 94(C).
  54. Ioana Alexandra HORODNIC & Colin C WILLIAMS & Rodica IANOLE-CÄ‚LIN, 2020. "Does higher cash-in-hand income motivate young people to engage in under-declared employment?," Eastern Journal of European Studies, Centre for European Studies, Alexandru Ioan Cuza University, vol. 11, pages 48-69, December.
  55. Engel, Christoph & Zamir, Eyal, 2024. "Is transparency a blessing or a curse? An experimental horse race between accountability and extortionary corruption," International Review of Law and Economics, Elsevier, vol. 78(C).
  56. Muliani Mangngalla' & Alimuddin & Grace T. Pontoh, 2023. "The Influence of Love of Money, Machiavellianism, and Injunctive Norms on Tax Evasion with Religiosity as Moderating Variable," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 122-129, March.
  57. Xiaolin Lin & Paul F. Clay & Nick Hajli & Majid Dadgar, 2018. "Investigating the Impacts of Organizational Factors on Employees’ Unethical Behavior Within Organization in the Context of Chinese Firms," Journal of Business Ethics, Springer, vol. 150(3), pages 779-791, July.
  58. Ryan P. Jacobson & Lisa A. Marchiondo & Kathryn J. L. Jacobson & Jacqueline N. Hood, 2020. "The Synergistic Effect of Descriptive and Injunctive Norm Perceptions on Counterproductive Work Behaviors," Journal of Business Ethics, Springer, vol. 162(1), pages 191-209, February.
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