The social norms of tax compliance: Evidence from Australia, Singapore, and the United States

    Authors

    D. D. Bobek; R. W. Roberts;J. T. Sweeney

    Comments

    Authors: contact us about adding a copy of your work at STARS@ucf.edu

    Abbreviated Journal Title

    J. Bus. Ethics

    Keywords

    social norms; tax compliance; BEHAVIOR; SYSTEMS; EVASION; Business; Ethics

    Abstract

    Tax compliance is a concern to governments around the world. Prior research (Alm, J. and I. Sanchez: 1995, KYKLOS 48, 3-19) has attributed unexplained inter-country differences in compliance rates to differences in social norms. Economics researchers studying tax compliance in the United States (U.S.).

    Journal Title

    Journal of Business Ethics

    Volume

    74

    Issue/Number

    1

    Publication Date

    1-1-2007

    Document Type

    Article

    Language

    English

    First Page

    49

    Last Page

    64

    WOS Identifier

    WOS:000248179600005

    ISSN

    0167-4544

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