Determinants of tax evasion and compliance
Bibliographic Data
| ID | 3202149 |
|---|---|
| Authors | Diane Keyser Wentworth, Annette Urso Rickel |
| Year | 1985 |
| Volume | 3 |
| Issue | 4 |
| Pages | 455-466 |
| Publication date | 1985-01-01 |
| Peer Reviewed | Yes |
| Open Access | Yes |
| Type | ARTICLE |
| Venue | Journal of the History of the Behavioral Sciences (JOURNAL) |
| Journal identifiers | ISSN: 0022-5061 • E-ISSN: 1520-6696 |
| Publisher | Wiley (PUBLISHER • GB) |
| DOI | 10.1002/1520-6696(1985)3:4<455::aid-jhbs2300030411>3.0.co;2-d |
| OpenAlex | W2031636901 |
| Language | EN |
| References cited | 34 |
The problem of tax evasion and subsequent revenue loss is an important one for our nation. Noncompliance with tax laws causes multibillion dollar annual losses for the U.S. treasury. An investigation of psychological variables is suggested as the most promising route to increase tax compliance. Hence, a review of the legal, economic, sociological, and psychological literature concerning the motivation and causes of noncompliance with tax laws is presented. Theoretical models and empirical studies addressing the issue of tax evasion are reviewed. An individual's feelings of equity and sense of norm commitment may be the crucial factors in the decision to comply or evade legally mandated taxes, superseding the notion of sanctions as the most effective deterrent. A legal reasoning model is one suggested alternative in the search for a causal explanation of noncompliance.
Business · Compliance (psychology) · Economics · Evasion (ethics) · Public economics · Tax Evasion · Corporate Taxation and Avoidance · Gender, Labor, and Family Dynamics · Medicine · Psychology · Social Psychology · Taxation and Compliance Studies
Readings in Social Psychology
Law, justice, and the individual in society
Taxation and Public Opinion in Sweden
On Legal Sanctions
Income tax evasion
The Framing of Decisions and the Psychology of Choice
Social learning theory
Legal Punishment, Social Disapproval and Internalization as Inhibitors of Illegal Behavior
Structuring Bureaucratic Rules to Enhance Compliance
The Desirability of Cheating Incentives and Randomnness in the Optimal Income Tax
Compliance with Legal and Bureaucratic Rules
Quantitative Analysis in Public Finance
Conformity and character
Processes of Opinion Change
Compliance, identification, and internalization three processes of attitude change
Deterrence as Social Control
A study of normative and informational social influences upon individual judgment
The Deterrence Doctrine and the Perceived Certainty of Legal Punishments
Power, Influence, and Behavioral Compliance
A Study of Admitted Income Tax Evasion
Coercion and Compliance
Deterrence
Moral Order and Sociology of Law
| Citation velocity | historical |
|---|---|
| Highly cited | No |