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.
Acknowledgements
We thank James Alm, Cécile Bazart, Todd Cherry, Taya Cohen, Elisa Darriet, Marine Hainguerlot, Erich Kirchler, Nils Myszkowski, Drazen Prelec, Claire Vandendriessche, Marie-Claire Villeval, and Franck Zenasni for their comments and the helpful discussions from which we benefited in the development of this work. We also thank Kene Boun My for his assistance in running the experiments. The authors thank the Conseil Régional de Lorraine for its financial support. We also thank the University of Alaska-Anchorange for their support when writing up this project.
Appendix
A Description of the questionnaires used in Experiment 1
Questionnaires | Sub-scales | Measures | Description | Nb of items |
---|---|---|---|---|
Concern for Appropriateness Scale (CAS) | Cross-Situational Variability of Behavior (CSV) | Behavioral variability | CSV taps the behavioral variability that is a consequence of continually tailoring one’s actions so as to avoid disapproval | 7 |
Attention to Social Comparison Information (ATSCI) | Tendency to compare behavior | Many of the items of the ATSCI subscale have a defensive connotation and of behavior comparison | 13 | |
Questionnaire for Cognitive and Affective Empathy (QCAE) | Perspective Taking (PT) | Intuitive perspective taking | Intuitively putting oneself in another person’s shoes in order to see things from his/her perspective | 10 |
Online Simulation (OS) | Costly perspective taking | An effortful attempt to put oneself in another person’s position by imagining what that person is feeling. Online simulation is likely to be used for future intentions | 9 | |
Emotion Contagion (EC) | Emotional contagion | The automatic mirroring of the feelings of others | 4 | |
Peripheral Responsivity (PERIR) | Mood transmission in a detached social context | The affective response when witnessing the mood of others in a detached social context | 4 | |
Proximal Responsivity (PROXR) | Mood transmission in a closed social context | The affective response when witnessing the mood of others in a close social context | 4 | |
Guilt And Shame Proneness (GASP) | Guilt - Negative Behavior-Evaluations (NBE) | Guilt | Guilt - NBE items describe feeling bad about how one acted | 4 |
Guilt - Repair responses (GR) | Correction of transgressions | Guilt - repair items describe action tendencies (i.e. behavior or behavioral intentions) focused on correcting or compensating for the transgression | 4 | |
Shame - Negative Self-Evaluations (NSE) | Shame | Shame - NSE items describe feeling bad about oneself | 4 | |
Shame - Withdrawal Responses (SW) | Willingness to hide oneself | Shame - withdraw items describe action tendencies focused on hiding or withdrawing from public | 4 |
B Description of the questionnaires used in Experiment 2
Questionnaire | Sub-scales | Measures | Description | Nb of items |
---|---|---|---|---|
Ethics Position Questionnaire (EPQ) | Relativism | The extent to which the individual rejects universal moral rules in favor of relativism | Some individuals use moral absolutes in making moral judgments. Others do not rely on such universal moral rules | 10 |
Idealism | The extent to which the individual idealizes moral rules | Some individuals believe that “right” actions will always produce beneficial consequences. Others think that beneficial consequences will be mixed with non-beneficial ones | 10 | |
Integrity scale (IS) | Integrity | Level of integrity | Higher integrity involves personal commitment to moral identity that increases positive activities and reduces illicit temptations | 18 |
Moralization of Everyday Life Scale (MELS) | Factor 1 | Use of deception | Lying or cheating to get something that one should not have had in the first place | 5 |
Factor 2 | Social norm violations that harm community members | Violations of social norm that harm community members | 5 | |
Factor 3 | Laziness | Behaviors adopted because of laziness | 5 | |
Factor 4 | Failures to do good | Failures to take an opportunity to act in a good way for the community | 5 | |
Factor 5 | Violations of the body | Use or modifications of the body in ways that threaten body purity | 5 | |
Factor 6 | Disgusting behaviors | Behaviors that are related to animal-like aspect of human nature | 5 |
C Additional statistics on Experiment 1

Declared and earned income in the first experiment.
Correlation matrix of the variables from the first experiment.
CAS | CSV | ATSCI | COG. E. | PT | OS | AFF. E. | EC | PROXR | PERIR | GUILT | NBE | GR | SHAME | NSE | SW | |
---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
CAS | 1.0000 | |||||||||||||||
CSV | 0.7661 | 1.0000 | ||||||||||||||
ATSCI | 0.8581 | 0.3275 | 1.0000 | |||||||||||||
COG.E. | –0.0550 | 0.0150 | –0.0928 | 1.0000 | ||||||||||||
PT | –0.0708 | 0.0464 | –0.1412 | 0.7998 | 1.0000 | |||||||||||
OS | –0.0108 | –0.0273 | 0.0060 | 0.7411 | 0.1898 | 1.0000 | ||||||||||
AFF.E | 0.1790 | 0.0810 | 0.1984 | 0.2068 | 0.0312 | 0.3034 | 1.0000 | |||||||||
EC | 0.2417 | 0.1751 | 0.2155 | 0.0115 | –0.1057 | 0.1371 | 0.7702 | 1.0000 | ||||||||
PROXR | 0.1006 | –0.0103 | 0.1561 | 0.2688 | 0.0250 | 0.4118 | 0.8551 | 0.5803 | 1.0000 | |||||||
PERIR | 0.0631 | 0.0154 | 0.0805 | 0.2015 | 0.1587 | 0.1520 | 0.6688 | 0.1662 | 0.3852 | 1.0000 | ||||||
GUILT | –0.1440 | –0.1502 | –0.0917 | 0.2423 | –0.0072 | 0.4045 | 0.3177 | 0.1749 | 0.4731 | 0.0844 | 1.0000 | |||||
NBE | –0.1199 | –0.1013 | –0.0953 | 0.3134 | 0.0756 | 0.4281 | 0.3527 | 0.2325 | 0.4938 | 0.0850 | 0.9079 | 1.0000 | ||||
GR | –0.1223 | –0.1666 | –0.0467 | 0.0222 | –0.1402 | 0.1931 | 0.1246 | 0.0057 | 0.2374 | 0.0475 | 0.7248 | 0.3693 | 1.0000 | |||
SHAME | 0.4649 | 0.3897 | 0.3722 | 0.1273 | –0.0370 | 0.2496 | 0.3782 | 0.3078 | 0.3564 | 0.2028 | 0.3103 | 0.3716 | 0.0772 | 1.0000 | ||
NSE | 0.3569 | 0.2892 | 0.2936 | 0.2074 | 0.0329 | 0.3026 | 0.3958 | 0.3412 | 0.3878 | 0.1773 | 0.4655 | 0.4789 | 0.2448 | 0.8754 | 1.0000 | |
SW | 0.4292 | 0.3724 | 0.3334 | –0.0231 | –0.1127 | 0.0882 | 0.2140 | 0.1497 | 0.1826 | 0.1594 | –0.0047 | 0.0950 | –0.1666 | 0.7851 | 0.3878 | 1.0000 |
D Additional statistics on Experiment 2

Earned and declared (for WWF) income in the second experiment.
Correlation matrix of the variables from the second experiment.
Idealism | Relativism | Integrity | F1 | F2 | F3 | F4 | F5 | F6 | |
---|---|---|---|---|---|---|---|---|---|
Idealism | 1.0000 | ||||||||
Relativism | 0.1435 | 1.0000 | |||||||
Integrity | 0.5995 | – | 0.1776 | 1.0000 | |||||
F1-Deception | 0.2980 | –0.2061 | 0.3747 | 1.0000 | |||||
F2-Norm violation | 0.1388 | –0.0981 | –0.0282 | 0.4877 | 1.0000 | ||||
F3-Laziness | 0.0801 | 0.1460 | 0.1056 | 0.2002 | –0.0621 | 1.0000 | |||
F4-Failure | 0.2083 | –0.2284 | 0.2483 | 0.6572 | 0.5686 | 0.0885 | 1.0000 | ||
F5-Body violations | 0.1517 | –0.0620 | 0.2501 | 0.5484 | 0.2796 | 0.6287 | 0.5442 | 1.0000 | |
F6-Disgust | 0.0004 | –0.0625 | 0.0338 | 0.2597 | 0.5043 | 0.4143 | 0.2562 | 0.4361 | 1.0000 |
Multivariate regressions of compliance (for ASPAS) decisions on psychometric scores.
Variable | Coef. | (St. e.) |
---|---|---|
_Idealism | 0.003 | (0.005) |
_Relativism | –0.002 | (0.004) |
_Integrity | –0.010 | (0.008) |
_F1-Deception | 0.008 | (0.011) |
_F2-Norm violation | 0.002 | (0.012) |
_F3-Laziness | –0.005 | (0.015) |
_F4-Failure | –0.001 | (0.011) |
_F5-Body violations | 0.005 | (0.012) |
_F6-Disgust | –0.007 | (0.009) |
Intercept | 0.827 | (0.506) |
N | 50 | |
R2 | 0.09 | |
0.437 |
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