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Emerging Fields Initiative

Project: Taxation, Social Norms, and Compliance

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 institutions and social and cultural norms play for tax compliance. With regard to formal institutions, the project considers the design of tax systems as well the role of tax administration and of tax accounting. Special attention is paid to social and cultural norms, an aspect which is crucial given the great impact these have on fairness and on the individual’s perception of other taxpayers’ behaviour. Finally, the project also includes several sub-projects that focus on behavioural economics, exploring the preferences and the decision behaviour of individual taxpayers.

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