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Tax compliance across sociodemographic categories: Meta-analyses of survey studies in 111 countries.

Hofmann, Eva and Kirchler, Erich and Bock, Christine and Voracek, Martin (2017) Tax compliance across sociodemographic categories: Meta-analyses of survey studies in 111 countries. Journal of Economic Psychology, 62. pp. 63-71. ISSN 0167-4870

Available under License Creative Commons: Attribution-NonCommercial-NoDerivatives 4.0 International (CC BY-NC-ND 4.0).

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Tax compliance varies across sociodemographic categories. However, research on the relationships between compliance and age, sex, education as well as income level shows inconsistent results, both regarding the direction of the relationship and its size. The current meta-analyses target to merge findings in survey studies on age, sex, education, and income and estimate the strength of the impact on compliance by taking into account geographical regions. In four meta-analyses, comprising 459 samples (N = 614,286) from 111 countries published between 1958 and 2012, average estimated effect sizes were small, ranging from r = 0.12 for the relationship between compliance and age, r = 0.06 for sex, r = -0.02 for education to r = -0.04 for income. These effects are more pronounced in Western countries. It thus appears sociodemographic characteristics have little impact on compliance, but nevertheless should be controlled for in tax research.

Item Type: Article
Additional Information: This research was funded by the Austrian Science Fund (FWF): P24863-G16. Supplementary data associated with this article can be found, in the online version, at http://dx.doi.org/10.1016/j.joep.2017.06.005.
Keywords: Tax behavior; Age; Sex; Education; Income; Meta-analysis
Divisions: Kompetenzzentren > Empirische Forschungsmethoden
Version of the Document: Published
Depositing User: Gertraud Novotny
Date Deposited: 21 Sep 2017 11:47
Last Modified: 21 Sep 2017 20:48
Related URLs:
FIDES Link: https://bach.wu.ac.at/d/research/results/82603/
URI: http://epub.wu.ac.at/id/eprint/5762


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