文章基本信息

标题：Combining Psychology and Economics in the Analysis of Compliance: From Enforcement to Cooperation1
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作者：James Alm ; Erich Kirchler ; Stephan Muehlbacher 等
期刊名称：Economic Analysis and Policy
印刷版ISSN：0313-5926
出版年度：2012
卷号：42
期号：2
页码：133-151
DOI：10.1016/S0313-5926(12)50016-0
出版社：Elsevier B.V.
摘要：Abstract In tax compliance research, there has been a significant shift in research paradigms, from an emphasis on enforcement to approaches that stress cooperation. In this paper, we trace this shift. We first describe the major “actors” in the tax compliance game and their complex interactions. Second, we examine various perspectives on the compliance decisions of individuals, starting with “economic” factors and then moving to factors based more on “psychology”, like social norms, fairness, and social interactions. Third, we present the “slippery slope framework” as a unifying framework. We conclude with recommendations based on this framework that have been shown to improve compliance.