%0 Report
        %A Luttmer, Erzo F.P.
%A Singhal, Monica
        %T Tax Morale
        %D 2014
        %8 2014 Aug
        %I Institute of Labor Economics (IZA)
        %C Bonn
        %7 IZA Discussion Paper
        %N 8448
        %U https://www.iza.org/publications/dp8448
        %X 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.
        %K reciprocity
%K intrinsic motivation
%K tax compliance
%K social effects
%K culture