New York University Abu Dhabi, United Arab Emirates.
New York University Abu Dhabi, United Arab Emirates.
Soc Sci Res. 2020 Sep;91:102448. doi: 10.1016/j.ssresearch.2020.102448. Epub 2020 Jul 29.
Why do some people comply with their obligation to pay taxes while others do not? Scholars of tax behavior, particularly economists and political scientists, have relied on models of state coercion and state reciprocity to answer this question. Neither state coercion nor state reciprocity, however, sufficiently account for individuals who voluntarily comply with their tax obligations to the state. We offer a third explanation, derived from the new sociology of morality and moral psychology, suggesting that two types of moral attitudes (moral imperatives and moral alignment) affect tax compliance. Using a factorial survey experiment of income tax evasion and a survey questionnaire administered to a nationally representative random sample of U.S. adults, we provide a systematic test of the three different models of tax compliance. The results yield strong support for moral attitudes (both moral imperatives and moral alignment) and state coercion, but little support for state reciprocity. We review the implications of our findings in the discussion and conclusion.
为什么有些人会遵守纳税义务，而有些人则不会？税收行为的学者，尤其是经济学家和政治科学家，已经依靠国家强制和国家互惠的模型来回答这个问题。然而，无论是国家强制还是国家互惠，都不能充分解释那些自愿遵守国家纳税义务的人。我们提供了第三个解释，这个解释来自于新的道德社会学和道德心理学，表明两种道德态度（道德命令和道德一致）会影响纳税遵从。我们使用所得税逃税的因子调查实验和一项针对美国成年人的全国代表性随机样本的问卷调查，对三种不同的纳税遵从模式进行了系统的检验。结果强烈支持道德态度（道德命令和道德一致）和国家强制，但对国家互惠的支持很少。我们在讨论和结论部分综述了我们研究结果的意义。
