A psychometric investigation of the personality traits underlying individual tax morale
Jacquemet, N; Luchini, S; Malezieux, A; et al.Shogren, J
Date: 23 April 2019
Journal
The B.E. Journal of Economic Analysis & Policy
Publisher
De Gruyter
Publisher DOI
Abstract
Why do people pay taxes? Rational choice theory has fallen short in answering this question.
Another explanation, called tax morale , has been promoted. Tax morale captures
the behavioral idea that non-monetary preferences (like norm-submission, moral emotions and
moral judgments) might be better determinants of tax compliance than ...
Why do people pay taxes? Rational choice theory has fallen short in answering this question.
Another explanation, called tax morale , has been promoted. Tax morale captures
the behavioral idea that non-monetary preferences (like norm-submission, moral emotions and
moral judgments) might be better determinants of tax compliance than monetary trade-o s.
Herein we report on two lab experiments designed to assess whether norm-submission, moral
emotions (e.g., a ective empathy, cognitive empathy, propensity to feel guilt and shame) or
moral judgments (e.g., ethics principles, integrity, and moralization of everyday life) can help
explain compliance behavior. Although we nd statistically signi cant correlations of tax
compliance behavior with empathy and shame, the economic signi cance of these correlations
are low more than 80% of the variability in compliance remains unexplained. These results
suggest that tax authorities should focus on the institutional context, rather than individual
preference characteristics, to handle tax evasion.
Economics
Faculty of Environment, Science and Economy
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