State coercion,moral attitudes,and tax compliance: Evidence from a national factorial survey experiment of income tax evasion |
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| Affiliation: | 1. Traffic Engineering Group, Institute for Transport Planning and Systems, ETH Zurich, Switzerland;2. Department of Civil and Environmental Engineering, The Pennsylvania State University, USA;3. Division of Engineering, New York University Abu Dhabi, United Arab Emirates;4. Tandon School of Engineering, New York University, USA;1. Division of Social Science, New York University Abu Dhabi, United Arab Emirates;2. Department of Economics, Dalhousie University, Canada;1. Engineering Division, New York University Abu Dhabi, Abu Dhabi, United Arab Emirates;2. International Centre for Diffraction Data, Newtown Square, PA, USA;3. Core Technology Platforms, New York University Abu Dhabi, Abu Dhabi, United Arab Emirates;1. Department of Surgery, Yale University School of Medicine, Yale University, New Haven, CT, USA;2. Department of Internal Medicine and Yale COPPER Center, Yale University School of Medicine, Yale University, New Haven, CT, USA;3. Harvey Cushing/John Hay Whitney Medical Library, Yale University School of Medicine, Yale University, New Haven, CT, USA;4. Division of Social Science, New York University Abu Dhabi, Saadiyat Island, United Arab Emirates;5. Department of Internal Medicine, Indiana University School of Medicine, Indianapolis, IN, USA;6. Department of Surgery, Houston Methodist Hospital, Houston, TX, USA |
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| Abstract: | Why do some people comply with their obligation to pay taxes while others do not? Scholars of tax behavior, particularly economists and political scientists, have relied on models of state coercion and state reciprocity to answer this question. Neither state coercion nor state reciprocity, however, sufficiently account for individuals who voluntarily comply with their tax obligations to the state. We offer a third explanation, derived from the new sociology of morality and moral psychology, suggesting that two types of moral attitudes (moral imperatives and moral alignment) affect tax compliance. Using a factorial survey experiment of income tax evasion and a survey questionnaire administered to a nationally representative random sample of U.S. adults, we provide a systematic test of the three different models of tax compliance. The results yield strong support for moral attitudes (both moral imperatives and moral alignment) and state coercion, but little support for state reciprocity. We review the implications of our findings in the discussion and conclusion. |
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| Keywords: | Tax compliance Tax evasion State coercion State reciprocity Moral attitudes Factorial survey experiment |
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