Taxpayers do not always follow the crowd: The effects of regulatory focus and social norm on tax compliance
The communication of social norms is a strong driver of behavior and is therefore recommended as a persuasive tool for tax compliance. However, the evidence on the influence of social norms on tax behavior remains inconclusive. Ambiguous results could be explained by Regulatory Focus Theory, which p...
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| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
| Published: |
Elsevier
2025-09-01
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| Series: | Acta Psychologica |
| Subjects: | |
| Online Access: | http://www.sciencedirect.com/science/article/pii/S0001691825006018 |
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