Do Normative Appeals Affect Tax Compliance? Evidence from a Controlled Experiment in Minnesota

By Marsha Blumenthal, C. Christian, Joel B. Slemrod. National tax journal, 2001

351 citations recorded by the source corpus.

Subfields: Economics and Econometrics, Gender Studies, Safety Research

View Paper: https://www.semanticscholar.org/paper/e3dff8fc3aae021d739eff8fb67b095f6c9452f0

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Citations in the corpus

Tax evasion and self-employment in a high-tax country: evidence from Sweden (2009, background): “Blumenthal et al (2001) examine how normative appeals affect tax compliance using a randomized experiment.”
Nudging for Tax Compliance: A Meta-Analysis (2019, neutral): “Two studies do not allow for within-study variation, that is, Blumenthal et al. (2001) with only one estimate and Torgler (2004) with one type of nudging intervention (moral suasion).”
Empathy, sympathy, and tax compliance (2014, background): “Schwartz and Orleans (1967) find that conscience appeals have a greater effect on declared income compared to punishment threats; Blumenthal et al. (2001) find a significant impact for some groups but only a small overall effect.”
The Behavioralist as Tax Collector: Using Natural Field Experiments to Enhance Tax Compliance (2017, methodology): “Various empirical approaches have been employed to test the AS model; notably, recent years have seen a surge in the use of field experiments (Blumenthal et al., 2001; Kleven et al., 2011; Ariel, 2012; Del Carpio, 2013; Carrillo et al., 2014; Gangl et al., 2014; Bott et al., 2014; Pomeranz, 2015;…”
From the Lab to the Field: A Review of Tax Experiments (2016, neutral): “The evidence on moral appeals and social norms is less conclusive, as evidence is available both in favour (Hallsworth et al., 2017) and against (Blumenthal et al., 2001) its effectiveness.”
Cheating, emotions, and rationality: an experiment on tax evasion (2010, background): “This has motivated the exploration of other dimensions of tax compliance, like tax morale, social norms (Slemrod, 1998; Torgler, 2007; Kirchler, 2007), ethics (Blumenthal et al., 2001), or conformity (Myles and Naylor, 1996; Fortin et al.”
Unwilling or unable to cheat? evidence from a randomized tax audit experiment in Denmark (2010, background): “A recent randomized experiment analyzed by Blumenthal, Christian, and Slemrod (2001), however, found that normative appeals to social norms and equity had no effect on compliance behavior.”