Moral Suasion and Taxpayer Compliance
Datos Bibliográficos
| ID | 6090776 |
|---|---|
| Autores | Eugene Bardach (autor de correspondencia) |
| Año | 1989 |
| Volumen | 11 |
| Número | 1 |
| Páginas | 49-69 |
| Fecha de publicación | 1989-01-01 |
| Peer Reviewed | Sí |
| Open Access | Sí |
| Tipo | ARTICLE |
| Revista | Law & Policy (JOURNAL) |
| Identificadores de la revista | ISSN: 0265-8240 • E-ISSN: 1467-9930 |
| Editorial | Wiley (PUBLISHER • GB) |
| DOI | 10.1111/j.1467-9930.1989.tb00020.x |
| OpenAlex | W2090471145 |
| Idioma | EN |
| Citas recibidas | 12 |
| Referencias citadas | 14 |
Some evidence suggests that certain taxpayers might increase their “voluntary” compliance with the tax laws if presented with the right “moral appeals.” If such appeals were relatively inexpensive, compared to hiring more auditors, say, even small improvements in compliance would justify such efforts. However, would such appeals be “justified” in some philosophical, as opposed to economic or psychological, sense? The moral grounds for voluntary cooperation with the tax collection agency turn out, on close scrutiny, to be surprisingly narrow. Though firm, these moral grounds also contain– arguably, at least–one important exception
Agency (philosophy · Audit · Business · Compliance (psychology · Economics · Law and economics · Moral agency · Political science · Scrutiny · Sociology · Taxpayer · Corruption and Economic Development · Experimental Behavioral Economics Studies · Law · Psychology · Social Psychology · Taxation and Compliance Studies · Accounting
Do Normative Appeals Affect Tax Compliance? Evidence from a Controlled Experiment in Minnesota
Testing Enforcement Strategies in the Field: Threat, Moral Appeal and Social Information
Shaming of Tax Evaders
“But Everybody Does It…”
Misperceptions of social norms about tax compliance
An analysis of norm processes in tax compliance
Empathy, sympathy, and tax compliance
Taxpayer Compliance
Experimental analysis of the effect of standards on compliance and performance
Adaptive Political Attitudes
Encouraging Tax Compliance With Positive Incentives
A Moral Appeal for Taxpayer Compliance
Selfishness, altruism and rationality
Going by the book
Ethics
On Legal Sanctions
Collective Action
Policy Options for Combatting Tax Noncompliance
Tax evasion and mechanisms of social control
The Politics and Development of the Federal Income Tax
Tax Ethics and Taxpayer Attitudes
Neutralization and Tax Evasion
Moral Appeal, Sanction Threat, and Deviance
| Obras citantes distintas | 12 |
|---|---|
| Citas por año | 0,34 |
| Intervalo de citas | 1991 - 2023 (33) |
| Velocidad de citación | historical |
| Altamente citado | No |
| Tipos de cita | Neutras: 12 |