of other groups should be less effective. However, reciprocity theory suggests that highlighting pro-social behavior by … experiment in Kenya, Australia, the United States, the Philippines, and South Africa. The findings show that the descriptive … theory. The findings suggest that tax agencies may increase tax compliance by visibly tackling tax avoidance among groups …

An online survey experiment spanning 50 countries finds sizable improvements in tax morale when (a) the salience of …