Proponents argue that tax amnesties raise revenue both in the short and long run, by bringing former nonfilers back into the tax system. Opponents contend that amnesties produce little short-run revenue and weaken incentives for longrun tax compliance. However, over the last 21 years, 27 states offered tax amnesties for a second or third time. While previous research has estimated the impact of...

Tax evasion varies widely across countries and follows a geographical pattern: Southern European countries such as Italy, Spain and Greece, are plagued by higher evasion rates than Northern European countries. This suggests a testable research question: Can national identity explain North-South discrepancies in European tax compliance? We address this issue by conducting identical laboratory ex...

This paper incorporates tax morale into the Allingham Sandmo (1972) model of income tax evasion. Tax morale is interpreted as a social norm for tax compliance. The norm strength, depending on the share of evaders in the society, is endogenously derived. Taxpayers act conditionally cooperative, as their evasion decision depends on the other agents’ compliance. We characterize an equilibrium whic...

Taxation is central to the financing of most states, and monitoring that taxpayers comply with laws regulations a correspondingly important government activity. Governments have many ways design tax systems, no two national systems are same. Hence, compliance strategies differ so do outcomes. Complying laws, beyond fiscal aim contributing revenue state, multifaceted in globalized world. Tax adm...

ISSN 0265–8240 © 2007 The Authors Journal compilation © 2007 Baldy Center for Law and Social Policy Blackwell Publishing Ltd Oxford, UK LAPO aw & Policy 0265-8240 © 2007 The Aut or Journal compilation © 2007 Baldy Center for Law and Social Policy J nuary 2 07 29 1 riginal Article W & POLICY January 2007 Feld Frey TAX COMPLIANCE AS A PSYCHOLOGICAL TAX CONTRACT Tax Compliance as the Result of a P...

Taxpayers may justify non-compliant behaviour with the perceived high prevalence (descriptive norm) or high acceptability (injunctive norm) of tax non-compliance in the population. However, their perception may be distorted: their taxpaying behaviour may follow misperceived norms and reflect ‘pluralistic ignorance’. In an experimental questionnaire study focusing on the injunctive norm, psychol...