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A Psychometric Investigation of the Personality Traits Underlying Individual Tax Morale

Author

Listed:
  • Jacquemet Nicolas

    (Paris School of Economics and University Paris 1 Panthéon-Sorbonne. CES, 106 Bd. de l’hôpital, 75013Paris, France)

  • Luchini Stéphane

    (Aix-Marseille University (Aix-Marseille School of Economics), CNRS and EHESS. Centre de la Vieille Charitée, 2 Rue de la Charité, 13236Marseille, France)

  • Malézieux Antoine

    (Tax Administration Research Centre, University of Exeter, Streatham Court, Rennes Drive, ExeterEX4 4STUK)

  • Shogren Jason F.

    (Department of Economics, University of Wyoming, Laramie, WY 82071-3985, USA)

Abstract

Why do people pay taxes? Rational choice theory has fallen short in answering this question. Another explanation, called “tax morale”, has been promoted. Tax morale captures the behavioral idea that non-monetary preferences (like norm-submission, moral emotions and moral judgments) might be better determinants of tax compliance than monetary trade-offs. Herein we report on two lab experiments designed to assess whether norm-submission, moral emotions (e.g. affective empathy, cognitive empathy, propensity to feel guilt and shame) or moral judgments (e.g. ethics principles, integrity, and moralization of everyday life) can help explain compliance behavior. Although we find statistically significant correlations of tax compliance behavior with empathy and shame, the economic significance of these correlations are low–—more than 80% of the variability in compliance remains unexplained. These results suggest that tax authorities should focus on the institutional context, rather than individual preference characteristics, to handle tax evasion.

Suggested Citation

  • Jacquemet Nicolas & Luchini Stéphane & Malézieux Antoine & Shogren Jason F., 2019. "A Psychometric Investigation of the Personality Traits Underlying Individual Tax Morale," The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 19(3), pages 1-25, July.
    • Handle: RePEc:bpj:bejeap:v:19:y:2019:i:3:p:25:n:5
    DOI: 10.1515/bejeap-2018-0149
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    Cited by:

    1. Dossè Mawussi Djahini‐Afawoubo, 2024. "Understanding tax payment behaviour in the West African Economic and Monetary Union: The role of perceived detection capacity and honesty," Journal of International Development, John Wiley & Sons, Ltd., vol. 36(2), pages 795-823, March.
    2. Jacquemet, N. & Luchini, S. & Malézieux, A. & Shogren, J.F., 2020. "Who’ll stop lying under oath? Empirical evidence from tax evasion games," European Economic Review, Elsevier, vol. 124(C).
    3. James Alm & Antoine Malézieux, 2021. "40 years of tax evasion games: a meta-analysis," Experimental Economics, Springer;Economic Science Association, vol. 24(3), pages 699-750, September.
    4. Emmanuelle Deglaire & Peter Daly & Fabrice Lec, 2021. "Exposure to tax dilemmas deteriorate individuals' self-declared tax morale," Economics of Governance, Springer, vol. 22(4), pages 363-397, December.

    More about this item

    Keywords

    tax evasion; tax morale; morality; personality traits; psychometrics;
    All these keywords.

    JEL classification:

    • C9 - Mathematical and Quantitative Methods - - Design of Experiments
    • D03 - Microeconomics - - General - - - Behavioral Microeconomics: Underlying Principles
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • H31 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Household

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