Cullis, John; Jones, Philip; Savoia, Antonio - In: Journal of Behavioral and Experimental Economics … 41 (2012) 2, pp. 159-168
Observed levels of tax compliance are higher than predicted levels (when predictions are based on Allingham and Sandmo's neoclassical model of tax evasion). They are higher if social norms recognise the importance of compliance. But how do social norms frame decisions to pay tax? Can prospect...
