Multidimensional tax compliance attitude

IF 2.3 2区经济学 Q2 ECONOMICS

Journal of Economic Psychology Pub Date : 2025-09-01 DOI:10.1016/j.joep.2025.102848

Christoffer Bruns , Martin Fochmann , Peter N.C. Mohr , Benno Torgler

{"title":"Multidimensional tax compliance attitude","authors":"Christoffer Bruns , Martin Fochmann , Peter N.C. Mohr , Benno Torgler","doi":"10.1016/j.joep.2025.102848","DOIUrl":null,"url":null,"abstract":"<div><div>This paper theorizes that individuals’ tax compliance attitudes are characterized not only by interpersonal heterogeneity but also by intrapersonal heterogeneity. Utilizing three online surveys, we develop a multidimensional taxpayer typology based on factor and cluster analysis. Our findings underscore that taxpayers can be classified into two categories: (a) moralists and (b) rationalists. Notably, rationalists consistently exhibit lower tax compliance levels than their moralist counterparts. We introduce a questionnaire labeled the Tax Compliance Attitude Inventory (TCAI) alongside a classification algorithm. These tools enable users to categorize individuals in any dataset, applying the TCAI, as moralists and rationalists. The heterogeneity in taxpayer attitudes can primarily be attributed to differences in four key factors: (i) morale, (ii) monetary benefit, (iii) deterrence, and (iv) authority. Lastly, to demonstrate the practical application of our findings, we present an online experiment that tests our results using incentivized and out-of-sample data. Overall, this work provides an instrument for assessing taxpayer attitudes, predicting individuals’ tax compliance intentions, and personalizing behavioral interventions.</div></div>","PeriodicalId":48318,"journal":{"name":"Journal of Economic Psychology","volume":"110 ","pages":"Article 102848"},"PeriodicalIF":2.3000,"publicationDate":"2025-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Journal of Economic Psychology","FirstCategoryId":"96","ListUrlMain":"https://www.sciencedirect.com/science/article/pii/S0167487025000601","RegionNum":2,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q2","JCRName":"ECONOMICS","Score":null,"Total":0}

引用次数: 0

Abstract

This paper theorizes that individuals’ tax compliance attitudes are characterized not only by interpersonal heterogeneity but also by intrapersonal heterogeneity. Utilizing three online surveys, we develop a multidimensional taxpayer typology based on factor and cluster analysis. Our findings underscore that taxpayers can be classified into two categories: (a) moralists and (b) rationalists. Notably, rationalists consistently exhibit lower tax compliance levels than their moralist counterparts. We introduce a questionnaire labeled the Tax Compliance Attitude Inventory (TCAI) alongside a classification algorithm. These tools enable users to categorize individuals in any dataset, applying the TCAI, as moralists and rationalists. The heterogeneity in taxpayer attitudes can primarily be attributed to differences in four key factors: (i) morale, (ii) monetary benefit, (iii) deterrence, and (iv) authority. Lastly, to demonstrate the practical application of our findings, we present an online experiment that tests our results using incentivized and out-of-sample data. Overall, this work provides an instrument for assessing taxpayer attitudes, predicting individuals’ tax compliance intentions, and personalizing behavioral interventions.

查看原文本刊更多论文

多维税务合规态度

本文认为，个体的纳税态度不仅具有人际异质性，而且具有内部异质性。利用三个在线调查，我们基于因子和聚类分析开发了一个多维纳税人类型。我们的研究结果强调，纳税人可以分为两类：(a)道德家和(b)理性主义者。值得注意的是，理性主义者始终比道德主义者表现出更低的纳税依从水平。我们介绍了一个调查问卷标记税务合规态度清单（TCAI）与分类算法。这些工具使用户能够将任何数据集中的个人分类，应用TCAI，作为道德家和理性主义者。纳税人态度的异质性主要可以归因于四个关键因素的差异：(i)士气，（ii）货币利益，（iii）威慑和（iv）权威。最后，为了证明我们的发现的实际应用，我们提出了一个在线实验，使用激励和样本外数据来测试我们的结果。总的来说，这项工作为评估纳税人的态度、预测个人的纳税合规意愿和个性化行为干预提供了一种工具。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

求助全文

约1分钟内获得全文求助全文

来源期刊

Journal of Economic Psychology Multiple-

CiteScore

5.20

自引率

31.40%

发文量

审稿时长

63 days

期刊介绍： The Journal aims to present research that will improve understanding of behavioral, in particular psychological, aspects of economic phenomena and processes. The Journal seeks to be a channel for the increased interest in using behavioral science methods for the study of economic behavior, and so to contribute to better solutions of societal problems, by stimulating new approaches and new theorizing about economic affairs. Economic psychology as a discipline studies the psychological mechanisms that underlie economic behavior. It deals with preferences, judgments, choices, economic interaction, and factors influencing these, as well as the consequences of judgements and decisions for economic processes and phenomena. This includes the impact of economic institutions upon human behavior and well-being. Studies in economic psychology may relate to different levels of aggregation, from the household and the individual consumer to the macro level of whole nations. Economic behavior in connection with inflation, unemployment, taxation, economic development, as well as consumer information and economic behavior in the market place are thus among the fields of interest. The journal also encourages submissions dealing with social interaction in economic contexts, like bargaining, negotiation, or group decision-making. The Journal of Economic Psychology contains: (a) novel reports of empirical (including: experimental) research on economic behavior; (b) replications studies; (c) assessments of the state of the art in economic psychology; (d) articles providing a theoretical perspective or a frame of reference for the study of economic behavior; (e) articles explaining the implications of theoretical developments for practical applications; (f) book reviews; (g) announcements of meetings, conferences and seminars.