MISPERCEPTIONS OF SOCIAL NORMS ABOUT TAX COMPLIANCE (2): A FIELD-EXPERIMENT
MISPERCEPTIONS OF SOCIAL NORMS ABOUT TAX COMPLIANCE (2): A FIELD-EXPERIMENT
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关于税务合规的社会规范的误解（2）：现场实验
DOI：
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发表时间：
2001
期刊：
影响因子：
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通讯作者：
M. Wenzel
中科院分区：
文献类型：
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作者：
M. Wenzel
基于对学生样本的早期研究(Wenzel，2001)的见解，本研究评估了包括两个步骤的提高纳税遵从性的干预措施。在第一步中，向纳税人发送了一份关于他们自己的个人规范和行为以及其他人关于纳税的规范和行为的调查问卷。在第二步中，他们被告知在他们的认知中存在系统性的自我-他者差异，这表明纳税人错误地认为大多数纳税人在较低程度上持有诚实规范(强制性规范)，并且比他们自己更诚实地行事(描述性规范)。对调查结果的反馈应鼓励纳税人纠正他们对社会规范的看法，从而提高遵从性。分析了四组纳税人(强制规范反馈、描述性规范反馈、仅调查和对照)的扣除要求，发现强制规范反馈条件下的其他扣除要求与对照条件相比没有处理效果，但其他扣除要求显著减少。关于税收遵从的社会规范的误解(2)：迈克尔·温泽尔的实地实验
Based on insights from an earlier study with a student sample (Wenzel, 2001), the present research evaluated an intervention to increase tax compliance that involved two steps. In step 1, taxpayers were sent a survey about their own personal norms and behaviour as well as others’ norms and behaviour concerning taxpaying. In step 2, they were informed about a systematic self-other discrepancy in their perceptions, suggesting that taxpayers wrongly think that most taxpayers hold norms of honesty to a lesser degree (injunctive norm) and act less honestly (descriptive norm) than they themselves do. Feedback about the survey results should encourage taxpayers to correct their perceptions of social norms and thus increase compliance. Deduction claims of four groups of taxpayers (injunctive norm feedback, descriptive norm feedback, survey only, control) were analysed and revealed no treatment effects for claims for work-related expenses, but a significant reduction of claims for other deductions in the injunctive norm feedback condition compared to the control conditions. Misperceptions of social norms about tax compliance (2): A field-experiment Michael Wenzel
影响因子：
7.6
作者：
PRENTICE, DA;MILLER, DT
通讯作者：
MILLER, DT