Tax Morale / Erzo F.P. Luttmer, Monica Singhal.

Format:

Book

Author/Creator:

Luttmer, Erzo F.P.

Contributor:

National Bureau of Economic Research.

Singhal, Monica.

Series:

Working Paper Series (National Bureau of Economic Research) no. w20458.

NBER working paper series no. w20458

Language:

English

Physical Description:

1 online resource: illustrations (black and white);

Place of Publication:

Cambridge, Mass. National Bureau of Economic Research 2014.

Summary:

Standard economic models of tax compliance have focused on enforcement-driven compliance. Notably, tax administrators also tend to place a great deal of emphasis on the importance of improving "tax morale" by encouraging voluntary compliance, creating a culture of compliance, and changing social norms. Tax morale does indeed appear to be an important component of compliance decisions, and there is strong evidence that tax morale operates through a variety of underlying channels. There is less evidence - to date - that indicates we know how to leverage these channels to improve compliance and revenue collection in a consistently successful way.

Notes:

Print version record

September 2014.