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The Social Norms of Tax Compliance: Evidence from Australia, Singapore, and the United States

Citations

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Cited by:

  1. Christiane Bradler & Robert Dur & Susanne Neckermann & Arjan Non, 2016. "Employee Recognition and Performance: A Field Experiment," Management Science, INFORMS, vol. 62(11), pages 3085-3099, November.
  2. 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.
  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. Anna Tembo & Dewin Arona Sikalumbi, 2025. "An Investigation of Rental Income Tax Compliance Levels among Residential Property Owners. A Case Study of Kabwata Constituency in Zambia," Journal of Business and Strategic Management, CARI Journals Limited, vol. 10(12), pages 1-17.
  5. 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.
  6. 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.
  7. Nordblom, Katarina, 2017. "Tax Morale and Policy Intervention," Working Papers in Economics 711, University of Gothenburg, Department of Economics.
  8. Matthias Buchholz & Oliver Musshoff, 2021. "Tax or green nudge? An experimental analysis of pesticide policies in Germany [A psychological study of the inverse relationship between perceived risk and perceived benefit]," European Review of Agricultural Economics, Oxford University Press and the European Agricultural and Applied Economics Publications Foundation, vol. 48(4), pages 940-982.
  9. Mudathir Olanrewaju Salam, 2019. "Public Governance Quality And Personal Income Tax Compliance: Evidence From Ilorin Metropolis, Kwara State, Nigeria," International Journal of Contemporary Accounting Issues-IJCAI (formerly International Journal of Accounting & Finance IJAF), The Institute of Chartered Accountants of Nigeria (ICAN), vol. 8(2), pages 43-63.
  10. Fabian Dvorak & Urs Fischbacher, 2024. "Social Learning with Intrinsic Preferences," Papers 2402.18452, arXiv.org.
  11. 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.
  12. 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, Sciendo, vol. 18(2), pages 34-48, December.
  13. Liang Xu & Xinyan Yan & Haoyi Yang & Wenqiao Zhang, 2026. "Prosocial CEOs and Corporate Tax Avoidance," Journal of Business Ethics, Springer, vol. 204(2), pages 367-390, March.
  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. Stanislav Klazar & Paulina Jalaksova, 0000. "Social Norms as Factors of Tax Evasion," Proceedings of Economics and Finance Conferences 13815918, International Institute of Social and Economic Sciences.
  16. Urbina, Maria José & Moya, Andres & Rozo, Sandra V., 2023. "The Fine Line between Nudging and Nagging: Increasing Take-up Rates through Social Media Platforms," IZA Discussion Papers 16521, IZA Network @ LISER.
  17. Jean-François Gajewski & Marco Heimann & Pierre-Majorique Léger & Prince Teye, 2025. "Enhancing auditors’ professional skepticism through nudges: an eye-tracking experiment," Post-Print hal-04636343, HAL.
  18. Peth, Denise & Mußhoff, Oliver & Funke, Katja & Hirschauer, Norbert, 2018. "Nudging Farmers to Comply With Water Protection Rules – Experimental Evidence From Germany," Ecological Economics, Elsevier, vol. 152(C), pages 310-321.
  19. Diana Onu & Lynne Oats, 2018. "Tax Talk: An Exploration of Online Discussions Among Taxpayers," Journal of Business Ethics, Springer, vol. 149(4), pages 931-944, June.
  20. Demirbag, Mehmet & Frecknall-Hughes, Jane & Glaister, Keith W. & Tatoglu, Ekrem, 2013. "Ethics and taxation: A cross-national comparison of UK and Turkish firms," International Business Review, Elsevier, vol. 22(1), pages 100-111.
  21. Gobena, Lemessa Bayissa & Van Dijke, Marius, 2016. "Power, justice, and trust: A moderated mediation analysis of tax compliance among Ethiopian business owners," Journal of Economic Psychology, Elsevier, vol. 52(C), pages 24-37.
  22. Wang, Shuguang & Li, Hui & Zhang, Ying, 2025. "The impact of big data tax administration on local fiscal revenue: New evidence from the "Golden Tax Project Phase III"," Economic Analysis and Policy, Elsevier, vol. 86(C), pages 1409-1426.
  23. Solano-Hermosilla, Gloria & Barreiro-Hurle, Jesus & Adewopo, Julius B. & Gorrín-González, Celso, 2022. "Increasing engagement in price crowdsourcing initiatives: Using nudges in Nigeria," World Development, Elsevier, vol. 152(C).
  24. 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.
  25. Emily M Thornton & Lara B Aknin & Nyla R Branscombe & John F Helliwell, 2019. "Prosocial perceptions of taxation predict support for taxes," PLOS ONE, Public Library of Science, vol. 14(11), pages 1-12, November.
  26. Maria Kostritsa & Inken Sittler, 2017. "The Impact of Social Norms, Trust, and Fairness on Voluntary Tax Compliance in Austria," Management, University of Primorska, Faculty of Management Koper, vol. 12(4), pages 333-353.
  27. 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.
  28. Adam Adamczyk, 2015. "Fiscal Efficiency of VAT in EU Member States," Eurasian Journal of Economics and Finance, Eurasian Publications, vol. 3(2), pages 23-29.
  29. Anna Alon & Amy Hageman, 2013. "The Impact of Corruption on Firm Tax Compliance in Transition Economies: Whom Do You Trust?," Journal of Business Ethics, Springer, vol. 116(3), pages 479-494, September.
  30. Anna P. Kireenko & Ekaterina N. Nevzorova & Alena F. Kireyeva & Alena S. Filippovich & Ekaterina S. Khoroshavina, 2018. "Lab experiment to investigate tax compliance: the case of future taxpayers' behavior in Russia and Belarus," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, vol. 4(3), pages 266-290.
  31. Blanthorne, Cindy & Kaplan, Steven, 2008. "An egocentric model of the relations among the opportunity to underreport, social norms, ethical beliefs, and underreporting behavior," Accounting, Organizations and Society, Elsevier, vol. 33(7-8), pages 684-703.
  32. MirHadi Hosseini Kondelaji & Majid Sameti & Hadi Amiri & Rozita Moayedfar, 2016. "Analyzing Determinants of Tax Morale Based on Social Psychology Theory: Case Study of Iran," Iranian Economic Review (IER), Faculty of Economics,University of Tehran.Tehran,Iran, vol. 20(4), pages 579-595, Autumn.
  33. 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.
  34. Onu, Diana & Oats, Lynne, 2016. "“Paying tax is part of life”: Social norms and social influence in tax communications," Journal of Economic Behavior & Organization, Elsevier, vol. 124(C), pages 29-42.
  35. 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.
  36. Juan Carlos Urueña-Mejía & Luis H. Gutierrez & Paul Rodríguez-Lesmes, 2023. "Financial inclusion and business practices of microbusiness in Colombia," Eurasian Business Review, Springer;Eurasia Business and Economics Society, vol. 13(2), pages 465-494, June.
  37. Jonathan Farrar & Steven E. Kaplan & Linda Thorne, 2019. "The Effect of Interactional Fairness and Detection on Taxpayers’ Compliance Intentions," Journal of Business Ethics, Springer, vol. 154(1), pages 167-180, January.
  38. Jimenez, Peggy & Iyer, Govind S., 2016. "Tax compliance in a social setting: The influence of social norms, trust in government, and perceived fairness on taxpayer compliance," Advances in accounting, Elsevier, vol. 34(C), pages 17-26.
  39. Vincent, Rose Camille, 2023. "Vertical taxing rights and tax compliance norms," Journal of Economic Behavior & Organization, Elsevier, vol. 205(C), pages 443-467.
  40. Enrico Nichelatti & Heikki Hiilamo, 2024. "The Effect of Citizens’ Perception of Governance on Tax Compliance: A Cross-Country Analysis Study for 32 Sub-Saharan African Countries," The European Journal of Development Research, Palgrave Macmillan;European Association of Development Research and Training Institutes (EADI), vol. 36(5), pages 1198-1226, October.
  41. Donna Bobek & Amy Hageman & Charles Kelliher, 2013. "Analyzing the Role of Social Norms in Tax Compliance Behavior," Journal of Business Ethics, Springer, vol. 115(3), pages 451-468, July.
  42. 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.
  43. Xiaoyong Wei & Bin Shen, 2025. "Effects of Two Face Regulatory Foci About Ethical Fashion Consumption in a Confucian Context," Journal of Business Ethics, Springer, vol. 196(4), pages 807-825, February.
  44. Diana Onu & Lynne Oats & Erich Kirchler & Andre Julian Hartmann, 2019. "Gaming the System: An Investigation of Small Business Owners’ Attitudes to Tax Avoidance, Tax Planning, and Tax Evasion," Games, MDPI, vol. 10(4), pages 1-17, November.
  45. Dagmara Nikulin & Ewa Lechman, 2021. "Shadow Economy in Poland," SpringerBriefs in Economics, Springer, number 978-3-030-70524-4, April.
  46. Vanina Adoriana Trifan & Silviu Gabriel Szentesi & Lavinia Denisia Cuc & Mioara Florina Pantea, 2023. "Assessing Tax Compliance Behavior Among Romanian Taxpayers: An Empirical Case Study," SAGE Open, , vol. 13(3), pages 21582440231, September.
  47. Mendoza, Juan P. & Wielhouwer, Jacco L. & Kirchler, Erich, 2017. "The backfiring effect of auditing on tax compliance," Journal of Economic Psychology, Elsevier, vol. 62(C), pages 284-294.
  48. 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).
  49. Pailin Trongmateerut & John Sweeney, 2013. "The Influence of Subjective Norms on Whistle-Blowing: A Cross-Cultural Investigation," Journal of Business Ethics, Springer, vol. 112(3), pages 437-451, February.
  50. Hofmann, Eva & Voracek, Martin & Bock, Christine & Kirchler, Erich, 2017. "Tax compliance across sociodemographic categories: Meta-analyses of survey studies in 111 countries," Journal of Economic Psychology, Elsevier, vol. 62(C), pages 63-71.
  51. Mawani, Amin & Trivedi, Viswanath Umashanker, 2021. "Collusive vs. coercively corrupt tax auditors and their impact on tax compliance," Journal of Behavioral and Experimental Finance, Elsevier, vol. 30(C).
  52. Fabian Dvorak & Urs Fischbacher & Katrin Schmelz, 2020. "Incentives for Conformity and Anticonformity," TWI Research Paper Series 122, Thurgauer Wirtschaftsinstitut, Universität Konstanz.
  53. 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.
  54. Leslie Berger & Lan Guo & Tisha King, 2020. "Selfish Sharing? The Impact of the Sharing Economy on Tax Reporting Honesty," Journal of Business Ethics, Springer, vol. 167(2), pages 181-205, November.
  55. 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).
  56. repec:bcp:journl:v:7:y:2023:i:6:p:321-334 is not listed on IDEAS
  57. Dagmara Nikulin & Ewa Lechman, 2021. "Shadow Economy in Poland: Results of the Survey," SpringerBriefs in Economics, in: Shadow Economy in Poland, chapter 0, pages 49-65, Springer.
  58. Hana Paleka & Vanja Vitezić, 2023. "Tax Compliance Challenge through Taxpayers’ Typology," Economies, MDPI, vol. 11(9), pages 1-17, August.
  59. 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).
  60. 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.
  61. Masca, Simona-Gabriela & Chis, Diana-Maria, 2023. "Distributional implications of informal economy in the EU countries: Accounting for the spread of tax evasion benefits and cultural characteristics," Socio-Economic Planning Sciences, Elsevier, vol. 87(PB).
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