WHAT MOTIVATES TAX COMPLIANCE?
回顾并评估了关于个人纳税遵从动机的理论与证据，探讨政府如何利用这些见解提高合规率，并对未来研究提出建议和预测。
Abstract In this paper, I review and assess what we have learned about what motivates individuals to pay – or to not pay – their legally due tax liabilities. I focus on three specific questions. First, what does theory say about what motivates tax compliance? Second, what does the evidence show? Third, how can government use these insights to improve compliance? I conclude with some suggestions – and some predictions – for future research.