Luttmer, Erzo F.P.; Singhal, Monica - Institute for the Study of Labor (IZA) - 2014
Standard economic models of tax compliance have focused on enforcement-driven compliance. Notably, tax administrators … also tend to place a great deal of emphasis on the importance of improving "tax morale" by encouraging voluntary compliance …, creating a culture of compliance, and changing social norms. Tax morale does indeed appear to be an important component of …