@TechReport{iza:izadps:dp8448,
            	author={Luttmer, Erzo F.P. and Singhal, Monica},
            	title={Tax Morale},
            	year={2014},
	month={Aug},
            	institution={Institute of Labor Economics (IZA)},
            	address={Bonn},
            	type={IZA Discussion Paper},
            	number={8448},
            	url={https://www.iza.org/publications/dp8448},
	abstract={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.},
	keywords={reciprocity;intrinsic motivation;tax compliance;social effects;culture},
            }