School of Business, Economics and Law / Handelshögskolan >
Department of Economics / Institutionen för nationalekonomi med statistik >
Working papers >

Tax Morale and Policy Intervention

Please use this identifier to cite or link to this item:

Files in This Item:

File Description SizeFormat
gupea_2077_54287_1.pdf977KbAdobe PDF
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
Keywords: Social norms
Endogenous norms
Tax evasion
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
Appears in Collections:Working papers



© Göteborgs universitet 2011