Encouraging Tax Compliance With Positive Incentives
A Conceptual Framework and Research Directions
Datos Bibliográficos
| ID | 6090297 |
|---|---|
| Autores | Kent W Smith (American Bar Foundation), Loretta J Stalans (0000-0003-1568-1577, American Bar Foundation) |
| Año | 1991 |
| Volumen | 13 |
| Número | 1 |
| Páginas | 35-53 |
| Fecha de publicación | 1991-01-01 |
| 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.1467-9930.1991.tb00056.x |
| OpenAlex | W2111325172 |
| Idioma | EN |
| Citas recibidas | 26 |
| Referencias citadas | 42 |
Drawing on learning and social psychological research, we identify the processes by which positive incentives induce compliance with regulatory laws, using tax as a specific example. We evaluate the likely effects of various positive incentives on four different dimensions of compliance decisions: instrumental consequences, normative considerations, internalized motivation, and allegiance to authority. Linking incentives specifically to compliant behavior invokes a cost/benefit analysis, lowers intrinsic motivation and allegiance to authority, and requires authorities to monitor citizens and to distinguish between compliant and noncompliant behaviors. The alternative is to present the incentives as an attempt by the enforcement authorities to cooperate with the citizens. This method is less likely to invoke cost/benefit calculations; requires less intervention by authorities; and increases intrinsic motivation, consideration of normative issues, and allegiance to authorities. Prior research suggests that respectful treatment and praise may be more effective incentives for inducing long‐lasting compliance than are materialistic incentives because people have a strong tendency to reciprocate actions they receive from authorities. Our analysis leads to proposals for program implementation and evaluation and raises some theoretical questions that need additional research
Allegiance · Business · Compliance (psychology · Economics · Enforcement · Incentive · Intervention (counseling · Law and economics · Microeconomics · Normative · Political science · Praise · Public economics · Public relations · Experimental Behavioral Economics Studies · Law · Psychology · Regulation and Compliance Studies · Social Psychology · Taxation and Compliance Studies
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Tax Policy Measures to Combat the Sars-CoV-2 Pandemic and Considerations to Improve Tax Compliance
The Economic Psychology of Tax Behaviour
Tax morale affects tax compliance
Speaking to Theorists and Searching for Facts
The impact of outcome orientation and justice concerns on tax compliance
Theoretical foundations of voluntary tax compliance
State coercion, moral attitudes, and tax compliance
Lay People Representations on the Common Good and Its Financial Provision
Culture differences and tax morale in the United States and in Europe
A threat to tax morale
Local autonomy, tax morale, and the shadow economy
Willing to share? Tax compliance and gender in Europe and America
Administrative Reform as Credible Commitment
The backfiring effect of auditing on tax compliance
What Shapes Attitudes Toward Paying Taxes? Evidence from Multicultural European Countries
Taxpayer Compliance
Tax morale and conditional cooperation
More bang for your buck
The Effects of Financial Rewards and Penalties on Tax Evasion and Whistleblowing Intentions in Accra, Ghana
EnhancingTax Compliance through Coercive and Legitimate Power ofTax Authorities by Concurrently Diminishing or Facilitating Trust inTax Authorities
A Typology of Tax Compliance in Developing Economies
Tax Compliance as the Result of a Psychological Tax Contract
Regulation by Reward
A Moral Appeal for Taxpayer Compliance
Going by the book
To punish or persuade
Science and Human Behavior
Intrinsic Motivation
The Social Psychology of Procedural Justice
A Theory of Cognitive Dissonance
Environment and EnforcementRegulation and the Social Definition of Pollution
The Structure of Science
Human cognition in its social context.
The Empirical Exploration of Intrinsic Motivational Processes
Income tax evasion
Social Conflict
Intrinsic Motivation and Self-Determination in Human Behavior
New Directions in Attribution Research
Relation of reward contingency and interpersonal context to intrinsic motivation
Policy Options for Combatting Tax Noncompliance
Cognitive evaluation theory and some comments on the Calder and Staw critique
Ideology and the Interpretation of Personal Experience
Overjustification and children's intrinsic motivation
Effects of a favor and liking on compliance
Evaluating the Use of Tax Amnesty by State Governments
Maintaining Allegiance toward Political Authorities
Praise, involvement, and intrinsic motivation
Intrinsic motivation, extrinsic reinforcement, and inequity
The undermining and enhancing of intrinsic motivation in preschool children
The effects of reward contingency and performance feedback on intrinsic motivation
Moral Suasion and Taxpayer Compliance
Control and information in the intrapersonal sphere
Effects of externally mediated rewards on intrinsic motivation
Other People's Money
The Norm of Reciprocity
Cooperation, Deterrence, and the Ecology of Regulatory Enforcement
| Obras citantes distintas | 26 |
|---|---|
| Citas por año | 0,74 |
| Intervalo de citas | 1991 - 2025 (35) |
| Velocidad de citación | recent |
| Altamente citado | No |
| Tipos de cita | Neutras: 23 |