Tax compliance across sociodemographic categories: Meta-analyses of survey studies in 111 countries

Autor(en)

Eva Hofmann, Martin Voracek, Christine Bock, Erico Kirchler

Abstrakt

Tax compliance varies across sociodemographic categories. However, research on the relationships between compliance and age, sex, education as well as income level shows inconsistent results, both regarding the direction of the relationship and its size. The current meta-analyses target to merge findings in survey studies on age, sex, education, and income and estimate the strength of the impact on compliance by taking into account geographical regions. In four meta-analyses, comprising 459 samples (N = 614,286) from 111 countries published between 1958 and 2012, average estimated effect sizes were small, ranging from r = 0.12 for the relationship between compliance and age, r = 0.06 for sex, r = −0.02 for education to r = −0.04 for income. These effects are more pronounced in Western countries. It thus appears sociodemographic characteristics have little impact on compliance, but nevertheless should be controlled for in tax research.

Organisation(en)

Institut für Psychologie der Kognition, Emotion und Methoden, Institut für Arbeits-, Wirtschafts- und Sozialpsychologie

Externe Organisation(en)

Coventry University, Wirtschaftsuniversität Wien (WU), Universität Wien

Journal

Journal of Economic Psychology

Band

62

Seiten

63-71

Anzahl der Seiten

9

ISSN

0167-4870

DOI

https://doi.org/10.1016/j.joep.2017.06.005

Publikationsdatum

10-2017

Peer-reviewed

Ja

ÖFOS 2012

501029 Wirtschaftspsychologie

Schlagwörter

ASJC Scopus Sachgebiete

Economics and Econometrics, Applied Psychology, Sociology and Political Science

Link zum Portal

https://ucrisportal.univie.ac.at/de/publications/4b896600-72ca-41f5-b7ae-9fa3122b53d3