Social norms and conditional cooperative taxpayers
نویسندگان
چکیده
منابع مشابه
Social Norms and Conditional Cooperative Taxpayers
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...
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ژورنال
عنوان ژورنال: European Journal of Political Economy
سال: 2010
ISSN: 0176-2680
DOI: 10.1016/j.ejpoleco.2009.11.001