Executive Takeaways
■ Non-economic factors, such as goal congruency and self-interest, impact tax compliance. ■ Taxpayers are more likely to comply when they agree with government spending.
■ Machiavellian (self-interested) taxpayers are less likely to comply. ■ Higher audit rates only improve compliance when taxpayers also support spending.
Jennifer K. Schafer, Associate Professor of Accounting
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