Increasing Tax Compliance By Empowering Taxpayers

Cait Poynor Lamberton, University of Pittsburgh, USA
Jan-Emmanuel De Neve, University College London, UK
Michael Norton, Harvard Business School, USA
Consumers’ desire to avoid paying taxes costs the US government – and thus a host of public programs – over $300 billion annually. We present experimental evidence that suggests that simply giving consumers voice in the way their taxes are spent can significantly increase compliance, while also improving consumers’ attitudes towards taxation.
[ to cite ]:
Cait Poynor Lamberton, Jan-Emmanuel De Neve, and Michael Norton (2013) ,"Increasing Tax Compliance By Empowering Taxpayers", in NA - Advances in Consumer Research Volume 41, eds. Simona Botti and Aparna Labroo, Duluth, MN : Association for Consumer Research.