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Tax Morale and Policy Intervention


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Title: Tax Morale and Policy Intervention
Authors: Nordblom, Katarina
Issue Date: Nov-2017
Extent: 35
Publication type: report
Organization: Dept. of Economics, University of Gothenburg
Series/Report no.: Working Papers in Economics
711
Keywords: Social norms
Endogenous norms
Tax evasion
Self-signaling
Normative conformity
Abstract: This paper deals with tax morale and how norms may evolve over time. The special focus is on buying black-market services. I apply mechanisms from social psychology to explain how personal norms may evolve due to one's own past behavior through self-signaling and due to conformity based on social interactions. These changes over time result in multiple equilibria, so that the economy can develop stronger social norms and less evasion over time, or weaker norms and more evasion in the long run. A... more
ISSN: 1403-2465
Description: JEL: D91; H26
URI: http://hdl.handle.net/2077/54287
Appears in Collections:Working papers

 

 

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