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


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Abstract

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.

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Publication's profile

Status of publication Published
Affiliation WU
Type of publication Journal article
Journal Journal of Economic Psychology
Citation Index SSCI
WU Journalrating 2009 A
WU-Journal-Rating new FIN-A, STRAT-B, VW-D, WH-B
Language English
Title Tax compliance across sociodemographic categories: Meta-analyses of survey studies in 111 countries.
Volume 62
Year 2017
Page from 63
Page to 71
Reviewed? Y
DOI http://dx.doi.org/10.1016/j.joep.2017.06.005

Associations

People
Hofmann, Eva (Details)
Kirchler, Erich (Details)
External
Bock, Christine (Universität Wien , Austria)
Voracek, Martin (Universität Wien, Austria)
Organization
Competence Center for Empirical Research Methods WE (Details)
Research areas (ÖSTAT Classification 'Statistik Austria')
5300 Economics (Details)
5500 Psychology (Details)
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