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

Eva Hofmann, Martin Voracek, Christine Bock, Erich Kirchler

    Research output: Contribution to journalArticlepeer-review

    29 Citations (Scopus)
    51 Downloads (Pure)

    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.

    Publisher Statement: This is an open access article under the CC BY-NC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/).
    Original languageEnglish
    Pages (from-to)63-71
    Number of pages9
    JournalJournal of Economic Psychology
    Volume62
    Early online date15 Jun 2017
    DOIs
    Publication statusPublished - Oct 2017

    Keywords

    • Tax behavior
    • Age
    • Sex
    • Education
    • Income
    • Meta-analysis

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