The Social Norms of Tax Compliance: Evidence from Australia, Singapore, and the United States

By Donna D. Bobek, Robin W. Roberts, John T. Sweeney. 2007

262 citations recorded by the source corpus.

View Paper: https://www.semanticscholar.org/paper/9c4b85687012c8bd55e3328075855a03c1aa1b3e

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Citations in the corpus

The Influence of Subjective Norms on Whistle-Blowing: A Cross-Cultural Investigation (2013, background): “In predicting the likelihood that an individual will engage in a questionable behavior, it is important to assess the perceptions of referent persons’ expectations about the behavior, and the extent to which the individual wants to comply with those expectations (Cialdini and Trost 1998; Bobek et al”
Employee Recognition and Performance: A Field Experiment (2016, unknown): “compliance (Bobek et al. 2007), and voter turnout (Gerber and Rogers 2009).”
The Behavioralist as Tax Collector: Using Natural Field Experiments to Enhance Tax Compliance (2017, background): “The distinction between injunctive and descriptive norms has rarely been examined in the context of tax compliance; we believe that Bobek et al. (2007) and Bobek, Hageman & Kelliher (2013) are the only studies to have done so.”
The Impact of Corruption on Firm Tax Compliance in Transition Economies: Whom Do You Trust? (2013, background): “At the individual level, social norms explain much of the variation in cross-country tax compliance rates (Bobek et al., 2007).”
Tax Knowledge, Tax Complexity and Tax Compliance: Taxpayers’ View☆ (2014, background): “Bobek et al. (2007), on the other hand, used a hypothetical tax scenario in their experimental study to investigate the taxpayers’ noncompliance behaviour in the US, Australia and Singapore.”
Analyzing the Role of Social Norms in Tax Compliance Behavior (2013, background): “Several recent studies have begun to examine how social norms influence tax compliance behavior (e.g., Wenzel 2004, 2005; Bobek et al. 2007; Blanthorne and Kaplan 2008), but the need for additional clarity remains.”
Tax compliance in a social setting: The influence of social norms, trust in government, and perceived fairness on taxpayer compliance (2016, methodology): “For instance, if 5 Only one study (Bobek et al., 2007) examining the influence of each separate type of norm on tax compliance was found.”
Tax compliance across sociodemographic categories: Meta-analyses of survey studies in 111 countries (2017, background): “While some studies (Ahmed & Braithwaite, 2004; Bobek et al., 2007; Kastlunger et al., 2010; Wenzel, 2007) show significant relations with compliance, others (Ashby, Webley, & Haslam, 2009; Braithwaite & Ahmed, 2005; Grasmick & Bursik, 1990; Muehlbacher, Kirchler, & Schwarzenberger, 2011) show no eff”