Law and Social Norms: The Case of Tax Compliance

By Eric A. Posner. 2000

224 citations recorded by the source corpus.

Subfields: Accounting, Economics and Econometrics

View Paper: https://www.semanticscholar.org/paper/3ee4b0ff300342b9c52a855690ef7ecaefe28b6e

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Citations in the corpus

The Impact of Corruption on Firm Tax Compliance in Transition Economies: Whom Do You Trust? (2013, background): “5 Indeed, across the world, the actual rate of tax compliance by individuals and businesses alike is vastly higher than what would be predicted under pure economic models of enforcement (e.g., Andreoni et al., 1998; Posner, 2000).”
The Shadow Economy and Work in the Shadow: What Do We (Not) Know? (2012, background): “While it must be clear to taxpayers what the rules of the game are and as deterrence measures serve as signals for the tax morale a society wants to elicit (Posner 2000a, b), deterrence could also crowd out the intrinsic motivation to pay taxes.”
Are the Neighbors Cheating? Evidence from a Social Norm Experiment on Property Taxes in Peru Job Market Paper (2014, background): “There is still little factual knowledge, however, about how these various motivations interact in the presence of different institutional settings, and whether and how they give rise to 'social norms' (Posner 2000).”
Social Image and Economic Behavior in the Field: Identifying, Understanding and Shaping Social Pressure (2017, background): “A literature (mostly in the field of law) has studied the expressive value or function of the law (see Sunstein 1996, Kahan 1997, Cooter 1998, Posner 1998, 2000, 2002, McAdams 2000a, 2000b, and Bénabou and Tirole 2011).”
Behavioral Norms: Variants and Their Identification (2014, background): “These norms are often enforced by formal societal sanctions and are thus referred to as legal norms (for examples discussing the intersection of law and norms, see Ellickson, 1998; Posner, 1996, 2000).”