Motivation or rationalisation? Causal relations between ethics, norms and tax compliance
By Michael Wenzel. 2005
338 citations recorded by the source corpus.
Subfields: Economics and Econometrics, Safety Research
View Paper: https://www.semanticscholar.org/paper/4bb6706bc44cb1f2ec99db6990b8dc1b1a42b422
How researchers see this paper
The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.
In Economics and Econometrics
- M. Hallsworth
- Robert Metcalfe
- E. Kirchler
- I. Vlaev
- Ingrid Wahl
- Keith Walsh
- Bernadette Kamleitner
- Christian Korunka
In Safety Research
- M. Hallsworth
- Robert Metcalfe
- E. Kirchler
- I. Vlaev
- Keith Walsh
- Ingrid Wahl
- Bernadette Kamleitner
- Christian Korunka
Citations in the corpus
- The Behavioralist as Tax Collector: Using Natural Field Experiments to Enhance Tax Compliance (2017, background): “There is some non-field experimental evidence that compliance increases after individuals are presented with such norm information (Wenzel, 2005a; Alm et al., 2013; Bobek, Hageman & Kelliher, 2013).”
- Enforced versus voluntary tax compliance: The "slippery slope" framework (2008, background): “On the social level, norms are usually defined as prevalence or acceptance of tax evasion among a reference group (Wenzel, 2005).”
- Tax compliance of small business owners (2012, background): “Kim, 2002; Murphy, 2004), knowledge about taxation (Eriksen and Fallan, 1996), personal and social norms of tax compliance (e.g. Ashby et al., 2009; Rothengatter, 2005; Wenzel, 2005), personal attitudes such as risk attitudes or egoism (e.”
- Understanding Taxpayer Behaviour – New Opportunities for Tax Administration (2012, background): “Taxpayers seek to comply because they believe it is the right thing to do, not because of fear of punishment if they do not comply (Wenzel, 2005).”
- The Economic Psychology of Tax Behaviour (2007, background): “Effects of social norms on personal tax ethics at low versus high levels of identification (reprinted from Wenzel, 2005b, p. 501, with permission from Elsevier) 69 11.”
- National culture and firm-level tax evasion☆ (2013, background): “As a result, taxpayer values reflect values generally held by others within the social environment (social norms) (Wenzel, 2005).”
- Compliance Theory: A Goal Framing Approach (2011, background): “…be a combination of material, emotional and normative goals at play in compliance and noncompliance behaviors (e.g., Fisman and Miguel 2007; Parker 2006, 1999; Tyler 2006; May 2005; Wenzel 2005, 2004; Haines and Gurney 2003; Gezelius 2002; Simpson 2002; Hutter 2001; Alm, Sanchez, and De Juan 1995).”