Coleman, Stephen (2007): The Minnesota Income Tax Compliance Experiment: Replication of the Social Norms Experiment.
Download (20kB) | Preview
This research note reports the results of a follow-up experiment conducted to validate an earlier experiment showing that if taxpayers overestimate the prevalence of tax evasion, their voluntary compliance can be increased by informing them about the true rate of cheating. The result confirms that tax compliance is influenced partly by social conformity with perceived social norms against cheating. The experiments were done by the Minnesota Department of Revenue in 1995 and 1996, but only the first experiment has been publicly reported to date (Coleman, 1996).
|Item Type:||MPRA Paper|
|Original Title:||The Minnesota Income Tax Compliance Experiment: Replication of the Social Norms Experiment|
|Keywords:||Tax compliance, experiment, social norms, social conformity|
|Subjects:||C - Mathematical and Quantitative Methods > C9 - Design of Experiments
Z - Other Special Topics > Z1 - Cultural Economics; Economic Sociology; Economic Anthropology
H - Public Economics > H2 - Taxation, Subsidies, and Revenue
H - Public Economics > H2 - Taxation, Subsidies, and Revenue > H26 - Tax Evasion
|Depositing User:||Stephen Coleman|
|Date Deposited:||20. Nov 2007 06:30|
|Last Modified:||12. Feb 2013 06:10|
Coleman, Stephen (1996). The Minnesota Income Tax Compliance Experiment. Minnesota Department of Revenue, St. Paul, Minnesota.
Coleman, Stephen (2007). Popular Delusions: How Social Conformity Molds Society and Politics. Youngstown, NY: Cambria Press.
Kahan, Dan M.(1999). Privatizing Criminal Law: Strategies for Private Norm Enforcement in the Inner City. UCLA Law Review, (46 UCLA L. Rev. 1859).
Kahan, Dan M. (2000). Symposium on Trust Relationships, Part 1 of 2: Trust, Collective Action, and Law. Boston University Law Review, (81 B.U. L. Rev. 333).
Lederman, Leandra (2003). The Interplay Between Norms and Enforcement in Tax Compliance. Ohio State Law Journal 64: 1453-1514.
Sunstein, Cass. (2000). Deliberative Trouble? Why Groups Go to Extremes. Yale Law Journal, (110 Yale L.J. 71).
Wenzel, Michael (2001a). Misperceptions of Social Norms about Tax Compliance (1), Working Paper 7. Australian National University and Australian Tax Office. Available from http://ctsi.anu.edu.au/publications/WP/7.pdf.
Wenzel, Michael (2001b). Misperceptions of Social Norms about Tax Compliance (2), Working Paper 8. Australian National University and Australian Tax Office. Available from http://ctsi.anu.edu.au/publications/WP/8.pdf.