WHAT MOTIVATES TAX COMPLIANCE?

被引：181
|
作者：
Alm, James [1 ]
机构：
[1] Tulane Univ, New Orleans, LA 70118 USA
来源：
JOURNAL OF ECONOMIC SURVEYS | 2019年 / 33卷 / 02期
关键词：
Behavioural economics; Controlled field experiments; Laboratory experiments; Tax evasion; SLIPPERY SLOPE FRAMEWORK; INDIVIDUAL INCOME-TAX; FIELD EXPERIMENT; AUDIT SELECTION; UNITED-STATES; LABORATORY EXPERIMENTS; UNOBSERVED ECONOMIES; TAXPAYER COMPLIANCE; EMPIRICAL-ANALYSIS; EXPECTED UTILITY;
D O I：
10.1111/joes.12272
中图分类号：
F [经济];
学科分类号：
02 ;
摘要：
In this paper, I review and assess what we have learned about what motivates individuals to pay - or to not pay - their legally due tax liabilities. I focus on three specific questions. First, what does theory say about what motivates tax compliance? Second, what does the evidence show? Third, how can government use these insights to improve compliance? I conclude with some suggestions - and some predictions - for future research.
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页码：353 / 388
页数：36
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