Macroeconomics

Linguistics

Philosophy

Social psychology

Government (linguistics)

Economics

Psychology

Public economics

Compliance (psychology)

Journal of Economic Surveys

In this paper, I review and assess what we have learned about what motivates individuals to pay – or to not pay – their legally due tax liabilities. I focus on three specific questions. First, what does theory say about what motivates tax compliance? Second, what does the evidence show? Third, how can government use these insights to improve compliance? I conclude with some suggestions – and some predictions – for future research.

WHAT MOTIVATES TAX COMPLIANCE?