Tax Morale and the Role of Social Norms and Reciprocity: Evidence from a Randomized Survey Experiment

Working in the shadow: Survey techniques for measuring and explaining undeclared work

“…Blesse (2021) studies whether tax complexity affects individuals' tax morale in Germany. Also using a representative sample in Germany, Doerrenberg & Peichl (2020) assess whether tax morale or reciprocity in information treatments affect tax compliance. Moreover, there is a growing literature on the role of emotions and the perceptions of tax authorities on intended tax compliance (Privitera et al, 2021;Olsen et al, 2018;Enachescu et al, 2019;Kasper et al, 2015).…”

Türkiye’de Vergi Uyumu ve Mekansal Farklılıklar, 2013-2020

“…Peki vergi uyumunu etkileyen faktörler nelerdir? Bu konuda yapılmış çalışmaların büyük çoğunluğu yaş, cinsiyet, eğitim gibi demografik faktörlerin vergi uyumu üzerinde etkisi olduğunu ortaya koyar (Bilgin, 2011;Daude, Gutiérrez & Melguizo, 2012;Dörrenberg & Peichl, 2017). Bununla beraber literatürde bu faktörlerin açıklayıcılığı ve yönüyle ilgili farklı bulgular söz konusudur.…”

Visual Nudges: How Deterrence and Equity Shape Tax Compliance Attitudes and Behaviour in Rwanda

“…There have not been many survey experiments on tax in Africawith the exception of African countries being included in cross-country survey experiments (Sjoberg, Mellon, Peixoto, Hemker and Tsai 2019;Hoy and Mager 2021). The majority of studies come from high-income countries (Doerrenberg and Peichl 2018;Fisman, Gladstone, Kuziemko and Naidu 2020;Stantcheva 2020) and Latin America (Ortega, Ronconi and Sanguineeti 2016;Flores-Macias 2018). In the case of Stantcheva (2020), educational videos are tested, communicating different information around tax policies in the USthe only example of visual nudges in the tax literature (in a high-income country) produced so far.…”