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Attitude–Behavior Consistency In Tax Compliance: A Cross-National Comparison, Alice Guerra, Brooke Harrington
Attitude–Behavior Consistency In Tax Compliance: A Cross-National Comparison, Alice Guerra, Brooke Harrington
Brooke Harrington
Are individuals’ attitudes about paying taxes consistent with their behavior? A direct link between attitudes (tax morale) and behavior (tax compliance) has long been assumed, despite an extensive social scientific literature attesting to the generally weak congruence between the two. This study builds on an emerging body of work questioning the link between tax morale and compliance. It innovates with a cross-national experimental research design whose results indicate that populations with high levels of tax morale exhibit higher evasion rates than those with low levels of tax morale; thus, the study finds that individual self-reported tax morale cannot predict actual …