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Social Norms Moderate the Effect of Tax System on Tax Evasion: Evidence from a Large-Scale Survey Experiment
Authors:Górecki  Maciej A.  Letki  Natalia
Affiliation:1.Faculty of Psychology, University of Warsaw, Stawki 5/7, 00-183, Warsaw, Poland
;2.Faculty of Political Science and International Studies, University of Warsaw, Krakowskie Przedmie?cie 26/28, 00-927, Warsaw, Poland
;
Abstract:Journal of Business Ethics - In this study, we reconcile conflicting findings from the extant literature on the impact of tax system parameters on tax noncompliance. We argue that social norms play...
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