Neutralization and Tax Evasion
How Effective Would a Moral Appeal Be in Improving Compliance to Tax Laws
Datos Bibliográficos
| ID | 6090486 |
|---|---|
| Autores | Quint C Thurman (University of Massachusetts Amherst), Craig St John (University of Oklahoma), Lisa Riggs (University of Oklahoma) |
| Año | 1984 |
| Volumen | 6 |
| Número | 3 |
| Páginas | 309-327 |
| Fecha de publicación | 1984-07-01 |
| 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.1467-9930.1984.tb00329.x |
| OpenAlex | W1981340726 |
| Idioma | EN |
| Citas recibidas | 38 |
| Referencias citadas | 19 |
The failure of individuals to pay their taxes in full is a serious budgetary problem for the federal government. Existing research (Schwartz and Orleans, 1967; Grasmick and Scott, 1982) suggests that efforts to increase the guilt feelings experienced for tax evasion might improve compliance. However, neutralization theory (Sykes and Matza, 1957) predicts that guilt feelings can be reduced by neutralization strategies which justify guilt‐producing behavior, compromising the inhibiting effect of guilt feelings. Our research shows that through the use of neutralization strategies which justify tax evasion the inhibiting effect of guilt feelings is sharply reduced. The implications of this finding for tax compliance programs based on appeals to the moral obligation of paying taxes are discussed
Appeal · Compliance (psychology · Economics · Evasion (ethics · Feeling · Government (linguistics · Law and economics · Microeconomics · Moral obligation · Obligation · Political science · Preference · Public economics · Tax Evasion · Crime Patterns and Interventions · Experimental Behavioral Economics Studies · Law · Psychology · Social Psychology · Taxation and Compliance Studies
The Economic Psychology of Tax Behaviour
Neutralization
A Psychometric Investigation of the Personality Traits Underlying Individual Tax Morale
“But Everybody Does It…”
White-Collar Crime, Shamelessness, and Disintegration
What Have We Learned from Five Decades of Neutralization Research
Bridging the Gap Between Research and Practice
Bounded rationality of identity thieves
Claiming Citizenship
The consequences of different strategies for measuring tax evasion behavior
Motivation or rationalisation? Causal relations between ethics, norms and tax compliance
Tax evasion research
Will taxpayers ever like taxes
Voluntary compliance and the effectiveness of public and non-profit institutions
Tackling the undeclared economy in the European construction industry
Exposure to national flags reduces tax evasion
Governmental policies to reduce tax evasion
When Being Good Is Bad
The Deterrent Effect of Perceived Certainty and Severity of Punishment Revisited
The Techniques of Neutralization and Violence
Political considerations of studying tax compliance
Appeals to Civic Virtue Versus Attention to Self-Interest
Tax Compliance and Perceptions of the Risks of Detection and Criminal Prosecution
Understanding Taxpaying Behavior
Nurturing regulatory compliance
Moral Suasion and Taxpayer Compliance
The Multiplicity of Taxpayer Identities and Their Implications for Tax Ethics
Did the Tax Reform Act of 1986 Improve Compliance? Three Studies of Pre‐ and Post‐TRA Compliance Attitudes
A Communication Model of Taxpayer Honesty
A Moral Appeal for Taxpayer Compliance
Taxation Threat, Motivational Postures, and Responsive Regulation
Corporate Tax Avoidance and Neutralization Techniques
Sticks, Stones and Semantics
Are Marginalised Populations More Likely to Engage in Undeclared Work in the Nordic Countries
Render Unto Caesar What Is Caesar's
The Effect of Religiosity on Tax Fraud Acceptability
Neutralizations in Retail Banking
Societal Attachments, Offending Frequency, and Techniques of Neutralization
Handbook of modern sociology
Sanctions and social deviance
On Legal Sanctions
Structure of Social Action
Techniques of Neutralization
Legal Punishment, Social Disapproval and Internalization as Inhibitors of Illegal Behavior
Tax evasion and mechanisms of social control
Control Theory Reexamined
A Modified Multiple Regression Approach to the Analysis of Dichotomous Variables
Techniques of Neutralization
A Study of Admitted Income Tax Evasion
Perceived Risk of Punishment and Self-Reported Delinquency
Sanction Fear and the Maintenance of Social Order
Moral Appeal, Sanction Threat, and Deviance
Deterrence and the Morally Committed
Causal Analysis of Data from Panel Studies and Other Kinds of Surveys
A General Model for the Analysis of Surveys
| Obras citantes distintas | 38 |
|---|---|
| Citas por año | 0,97 |
| Intervalo de citas | 1987 - 2020 (34) |
| Velocidad de citación | historical |
| Altamente citado | No |
| Tipos de cita | Neutras: 38 |