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Tax behavior and social exchange

Project: Research project

Project Details

Description

Taxation is an indispensable social institution. It is key for raising the funds required for collective projects; only when people are willing to pay their taxes can public goods such as roads, hospitals, or schools be provided. For this reason, it is important to understand why people are willing or not willing to comply with tax laws. This project will develop and test a general theory of tax compliance and tax morale based on social exchange theory.
StatusActive
Effective start/end date1/09/2431/08/29

UN Sustainable Development Goals

In 2015, UN member states agreed to 17 global Sustainable Development Goals (SDGs) to end poverty, protect the planet and ensure prosperity for all. This project contributes towards the following SDG(s):

  1. SDG 1 - No Poverty
    SDG 1 No Poverty
  2. SDG 10 - Reduced Inequalities
    SDG 10 Reduced Inequalities
  3. SDG 16 - Peace, Justice and Strong Institutions
    SDG 16 Peace, Justice and Strong Institutions

Keywords

  • taxes
  • redistribution
  • social exchange
  • reciprocity

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