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Tax Compliance and the Neuroeconomics of Intertemporal Substitution

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  • Chorvat, Terrence

Abstract

This article argues that the relationship between the timing of tax payments and the decision of how much tax will be paid may have a greater impact on the level of tax compliance than would be predicted under standard exponential discounting models. To the extent that taxpayers exhibit hyperbolic or quasi–hyperbolic time discounting, compliance may be improved by separating the time at which tax returns are filed from the time in which tax is paid or in which previously paid tax is refunded.

Suggested Citation

  • Chorvat, Terrence, 2007. "Tax Compliance and the Neuroeconomics of Intertemporal Substitution," National Tax Journal, National Tax Association;National Tax Journal, vol. 60(3), pages 577-588, September.
    • Handle: RePEc:ntj:journl:v:60:y:2007:i:3:p:577-88
    DOI: 10.17310/ntj.2007.3.15
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    File URL: https://doi.org/10.17310/ntj.2007.3.15
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    Cited by:

    1. Pickhardt, Michael & Prinz, Aloys, 2014. "Behavioral dynamics of tax evasion – A survey," Journal of Economic Psychology, Elsevier, vol. 40(C), pages 1-19.
    2. Stefura Gabriela, 2012. "The Role of Opportunity, Taxpayers’ Perceptions and Demographic Differences in Tax Compliance Analysis," Annals - Economic and Administrative Series -, Faculty of Business and Administration, University of Bucharest, vol. 6(1), pages 163-177, December.
    3. Ahmad, Sanep & Md Noor, Nor Ghani & Daud, Zulkifli, 2011. "Tax-Based Modeling of Zakat Compliance," Jurnal Ekonomi Malaysia, Faculty of Economics and Business, Universiti Kebangsaan Malaysia, vol. 45, pages 101-108.
    4. COMANICIU Carmen, 2015. "Some Coordinates Regarding The Romanian Taxpayers Behavior," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 67(1), pages 32-44, February.
    5. Fabio Lamantia & Mario Pezzino, 2021. "Social norms and evolutionary tax compliance," Manchester School, University of Manchester, vol. 89(4), pages 385-405, July.
    6. Ivo Bischoff & Carolin Neuhaus & Peter Trautner & Bernd Weber, 2012. "The Neuroeconomics of Voting: Neural Evidence of Different Sources of Utility in Voting," MAGKS Papers on Economics 201234, Philipps-Universität Marburg, Faculty of Business Administration and Economics, Department of Economics (Volkswirtschaftliche Abteilung).
    7. Mohd Rahim Khamis & Mohd Faizal bin Kamarudin, 2023. "The Economic Theory Assumption and Utility Maximization Model: The Perspective of Zakat Compliance Behavior," Information Management and Business Review, AMH International, vol. 15(2), pages 17-34.
    8. James, Simon & Edwards, Alison, 2010. "An annotated bibliography of tax compliance and tax compliance costs," MPRA Paper 26106, University Library of Munich, Germany.

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