Tax evasion and mechanisms of social control: A comparison with grand and petty theft

Grasmick, Harold G.; Scott, Wilbur J.

doi:10.1016/0167-4870(82)90004-6

Cited by 138 publications

(55 citation statements)

References 21 publications

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“…Thus, if a taxpayer knows many people in groups important to him who evade taxes, his commitment to comply will be weaker. On the other hand, social relationships may also help deter individuals from engaging in evasion for fear of the social sanctions imposed once discovered and revealed publicly (Grasmick & Green, 1980;Grasmick & Scott, 1982). Theoretical research on herd behavior in economic situations (Banerjee, 1992;Sah, 1991) also indicates that social in¯uences may aect compliance, in particular by aecting the perceived probability of detection.…”

Section: (C) Social In¯uencesmentioning

confidence: 99%

Why People Pay Taxes: The Case of the Development Levy in Tanzania

2001

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Summary. Ð This paper examines factors determining tax compliance behavior in local authorities in Tanzania. The case study is the poll taxÐlocally named``development levy.'' The study ®nds support for the hypothesis that tax compliance is positively related to factors such as ability to pay, the (perceived) probability of being prosecuted, and the number of tax evaders known personally by the respondent. Oppressive tax enforcement, harassment of taxpayers, and discontent with public service delivery seem to increase tax resistance and may explain widespread tax evasion. Ó

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Section: (C) Social In¯uencesmentioning

confidence: 99%

Why People Pay Taxes: The Case of the Development Levy in Tanzania

2001

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“…The research methods used have included personal interviews (Grasmick and Scott 1982;Schwartz and Orleans 1967), telephone surveys (Hite 1997), mail questionnaires (Hasseldine and Kaplan 1992;Hite 1989;Porcano and Price 1993;Wartick 1994), and experiments (Jackson and Jaouen 1989; Kaplan, Newberry, and Reckers 1997;Scholz 1988, 1991;Roberts 1994;Violette 1989). Most of these studies have used hypothetical or self-reported behavior as dependent variables.…”

Section: Prior Research and Development Of Hypothesesmentioning

confidence: 99%

Persuasive Communications: Tax Compliance Enforcement Strategies for Sole Proprietors*

Hasseldine¹,

Hite²,

James³

et al. 2007

Contemporary Accting Res

126

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“…Therefore, if a taxpayer knows many people in groups important to him who evade taxes, his/her commitment to comply will be weaker. On the other hand, social relationships may also help deter individuals from engaging in evasion in fear of the social sanctions imposed once discovered and revealed publicly (Grasmick and Green 1980;Grasmick and Scott 1982). Theoretical research on herd behaviour in economic situations (Banerjee 1992;Sah 1991) also indicates that social influences may affect compliance, in particular by affecting the perceived probability of detection.…”

Section: Social Influencesmentioning

confidence: 99%

“…economics, that behavioural factors influence non-compliance (e.g., Spicer and Lundstedt (1976); Grasmick and Scott (1982); Yankelovich et al (1984); Cowell (1990);Smith (1992); Alm et al (1992); Erard and Feinstein (1994)). Frey (2007, 2010) argue that citizens and the state appear to develop their fiscal relationships according to a psychological 'tax contract' that establishes fiscal exchange between taxpayers and tax authorities.…”

mentioning

confidence: 99%