TY  - RPRT
        AU  - Luttmer, Erzo F.P.
AU  - Singhal, Monica
        TI  - Tax Morale
        PY  - 2014/Aug/
        PB  - Institute of Labor Economics (IZA)
        CY  - Bonn
        T2  - IZA Discussion Paper
        IS  - 8448
        UR  - https://www.iza.org/publications/dp8448
        AB  - 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.
        KW  - reciprocity
KW  - intrinsic motivation
KW  - tax compliance
KW  - social effects
KW  - culture
        ER  -