Abstract
This paper uses experimental methods to explore the major factors that affect tax compliance. Perhaps most importantly, the role of social norms in compliance is examined by comparing compliance experiments administered in different countries (Spain versus the United States), countries whose culture and history of compliance varies significantly. These comparisons show that both the level of compliance and the change in compliance in response to policy innovations differ across countries, thereby providing experimental evidence that social attitudes toward tax compliance exert a measurable and significant impact on individual behavior. Copyright 1995 by WWZ and Helbing & Lichtenhahn Verlag AG
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