WHAT MOTIVATES TAX COMPLIANCE?

By James Alm. Journal of economic surveys (Print), 2018

397 citations recorded by the source corpus.

In this paper, I review and assess what we have learned about what motivates individuals to pay - or to not pay - their legally due tax liabilities. I focus on three specific questions. First, what does theory say about what motivates tax compliance? Second, what does the evidence show? Third, how can government use these insights to improve compliance? I conclude with some suggestions - and some predictions - for future research.

Subfields: Accounting, Economics and Econometrics, Safety Research

View Paper: https://www.semanticscholar.org/paper/fb08f12c457d6c792c7e7cb211b4b843b0feb9f1

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. Armenak Antinyan
2. Zareh Asatryan

In Economics and Econometrics

1. Armenak Antinyan
2. Zareh Asatryan

In Safety Research

1. Armenak Antinyan
2. Zareh Asatryan

Citations in the corpus

• Nudging for Tax Compliance: A Meta-Analysis (2019, positive): “Many excellent literature reviews have been written, such as Alm (2019), Andreoni et al. (1998), Slemrod (2007, 2019), Slemrod and Yitzhaki (2002) on tax compliance generally, as well as Luttmer and Singhal (2014) on tax morale, Mascagni (2018) on tax experiments and Pomeranz and VilaBelda (2019) on”