Taxation, Social Norms, and Compliance: Lessons for Institution Design

FAU own research funding: EFI / IZKF / EAM ...


Start date : 01.01.2012

End date : 31.12.2014

Extension date: 31.12.2015

Website: http://www.cebid.uni-erlangen.org/taxation-social-norms-and-compliance/


Project details

Scientific Abstract

The goal of the project “Taxation, Social Norms, and Compliance: Lessons for Institution Design” is to foster research on individual and social determinants of tax compliance. In particular, the project aims to investigate the role of institutions and of social and cultural norms for tax compliance as well as its behavioral foundations. With regard to formal institutions, the project considers the design of the tax system as well the role of tax administration and of tax accounting. Further, it also addresses social and cultural norms, which is crucial given that tax compliance depends on norms like fairness as well as on the perceptions of other taxpayers’ adherence to these norms. Finally, the project also includes a specific behavioral component that explores the preferences and the decision process of the individual taxpayer.

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Research Areas