Title

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

Authors

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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