Moral Suasion and Taxpayer Compliance

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

  Marsha Blumenthal, Charles Christian et al.•National Tax Journal•2001

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• Testing Enforcement Strategies in the Field: Threat, Moral Appeal and Social Information

  Open Access•Gerlinde Fellner, Gerlinde Fellner-Röhling et al.•Journal of the European Economic…•2013

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• Shaming of Tax Evaders

  Open Access•Oliver Nnamdi Okafor•Journal of Business Ethics•2023

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• “But Everybody Does It…”

  Michael R Welch, Michael Welch et al.•Sociological Spectrum•2005

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• Misperceptions of social norms about tax compliance

  Open Access•Michael Wenzel•Journal of Economic Psychology•2005

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• An analysis of norm processes in tax compliance

  Open Access•Michael Wenzel•Journal of Economic Psychology•2004

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• Empathy, sympathy, and tax compliance

  Open Access•Roberta Calvet Christian, James Alm•Journal of Economic Psychology•2014

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• Taxpayer Compliance

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• Experimental analysis of the effect of standards on compliance and performance

  Open Access•Constantine Boussalis, Yuval Feldman et al.•Regulation & Governance•2018

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• Adaptive Political Attitudes

  John T Scholz, Mark Lubell•American Journal of Political…•1998

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• Encouraging Tax Compliance With Positive Incentives

  Open Access•Kent W Smith, Loretta J Stalans•Law & Policy•1991

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• A Moral Appeal for Taxpayer Compliance

  Open Access•Laurie Mason, Roger D Mason et al.•Law & Policy•1992

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• Selfishness, altruism and rationality

  Howard Margolis•Selfishness, altruism and…•1982

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• Going by the book

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• Ethics

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• On Legal Sanctions

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• Collective Action

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• Policy Options for Combatting Tax Noncompliance

  Open Access•Daniel S Nagin•Journal of Policy Analysis and…•1990

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• Tax evasion and mechanisms of social control

  Open Access•Harold G Grasmick, Wilbur J Scott•Journal of Economic Psychology•1982

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• The Politics and Development of the Federal Income Tax

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• Neutralization and Tax Evasion

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• Moral Appeal, Sanction Threat, and Deviance

  Charles R Tittle, Alan R Rowe et al.•Social Problems•1973

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