Report

Motivation or rationalisation? Causal relations between ethics, norms and tax compliance

28 Apr 2005
Description

Michael Wenzel investigated whether tax ethics and social norms constitute true motivations for tax compliance, or whether they are mere rationalisations of self-interested behaviour. Data from a survey of 1161 Australians provides evidence for a complex role of individual ethics and social norms in taxpaying behaviour.

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Published year only: 
2005
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