MISPERCEPTIONS OF SOCIAL NORMS ABOUT TAX COMPLIANCE (1): A PRESTUDY

Michael Wenzel

75 citations0/0 files storedANU Open Research (Australian National University)

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Taxation and Compliance Studies Decision-Making and Behavioral Economics Psychology of Social Influence

Abstract

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, psychology students were asked, in a first step, about their personal tax-related beliefs and behaviour and the perceived beliefs and behaviour of others. The results confirmed the divergence between average personal beliefs and perceived beliefs of the average. In a second step, participants were given feedback about either this divergence or about a norm-irrelevant finding (control). The intervention significantly improved the perceived tax beliefs of others (injunctive norm) and, mediated by this effect, increased hypothetical tax compliance. The findings encourage tax-regulatory measures based on these theoretical considerations.

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References

1991A Focus Theory of Normative Conduct: A Theoretical Refinement and Reevaluation of the Role of Norms in Human Behavior 1987Ten years of research on the false-consensus effect: An empirical and theoretical review.1987Pluralistic ignorance: When similarity is interpreted as dissimilarity.1978Tax Ethics and Taxpayer Attitudes: A Survey 2002The impact of outcome orientation and justice concerns on tax compliance: The role of taxpayers' identity.1994Collective Errors and Errors about the Collective 1997Tax Evasion and Moral Constraints: some Experimental Evidence 2001PRELIMINARY FINDINGS FROM THE COMMUNITY HOPES, FEARS AND ACTIONS SURVEY

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2001TAXPAYERS WHO COMPLAIN ABOUT PAYING TAX: WHAT DIFFERENTIATES THOSE WHO COMPLAIN FROM THOSE WHO DON'T?2005Offshore Finance Centres: Institutions of global capital and sites of cultural practice

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