{"id":"https://openalex.org/W1947243","doi":"https://doi.org/10.3386/w25575","title":"Norms, Enforcement, and Tax Evasion","display_name":"Norms, Enforcement, and Tax Evasion","publication_year":2019,"publication_date":"2019-02-01","ids":{"openalex":"https://openalex.org/W1947243","doi":"https://doi.org/10.3386/w25575","mag":"1947243"},"language":"en","primary_location":{"id":"doi:10.3386/w25575","doi":"https://doi.org/10.3386/w25575","is_oa":false,"landing_page_url":"https://doi.org/10.3386/w25575","pdf_url":null,"source":{"id":"https://openalex.org/S2809516038","display_name":"National Bureau of Economic Research","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":["https://openalex.org/P4322614461"],"host_organization_lineage_names":["National Bureau of Economic Research"],"type":"repository"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"National Bureau of Economic Research","raw_type":"report"},"volume":null,"type":"report","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5110757928","display_name":"Timothy J. Besley","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I1321305853","display_name":"National Bureau of Economic Research","ror":"https://ror.org/04grmx538","country_code":"US","type":"nonprofit","lineage":["https://openalex.org/I1321305853"]},{"id":"https://openalex.org/I136199984","display_name":"Harvard University","ror":"https://ror.org/03vek6s52","country_code":"US","type":"education","lineage":["https://openalex.org/I136199984"]},{"id":"https://openalex.org/I161593684","display_name":"Stockholm University","ror":"https://ror.org/05f0yaq80","country_code":"SE","type":"education","lineage":["https://openalex.org/I161593684"]},{"id":"https://openalex.org/I909854389","display_name":"London School of Economics and Political Science","ror":"https://ror.org/0090zs177","country_code":"GB","type":"education","lineage":["https://openalex.org/I124357947","https://openalex.org/I909854389"]}],"countries":["GB","SE","US"],"is_corresponding":false,"raw_author_name":"Timothy Besley","raw_affiliation_strings":["Chair in Economic Sci Institute for International Economic Studies Stockholm University SE-106 91 Stockholm SWEDEN","Department of Economics London School of Economics Houghton Street London WC2A 2AE ENGLAND","Harvard Kennedy School 79 JFK Street Cambridge, MA 02138 and","NATIONAL BUREAU OF ECONOMIC RESEARCH 1050 Massachusetts Avenue Cambridge, MA 02138"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Chair in Economic Sci Institute for International Economic Studies Stockholm University SE-106 91 Stockholm SWEDEN","institution_ids":["https://openalex.org/I161593684"]},{"raw_affiliation_string":"Department of Economics London School of Economics Houghton Street London WC2A 2AE ENGLAND","institution_ids":["https://openalex.org/I909854389"]},{"raw_affiliation_string":"Harvard Kennedy School 79 JFK Street Cambridge, MA 02138 and","institution_ids":["https://openalex.org/I136199984"]},{"raw_affiliation_string":"NATIONAL BUREAU OF ECONOMIC RESEARCH 1050 Massachusetts Avenue Cambridge, MA 02138","institution_ids":["https://openalex.org/I1321305853"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5039764446","display_name":"Anders Jensen","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I1321305853","display_name":"National Bureau of Economic Research","ror":"https://ror.org/04grmx538","country_code":"US","type":"nonprofit","lineage":["https://openalex.org/I1321305853"]},{"id":"https://openalex.org/I136199984","display_name":"Harvard University","ror":"https://ror.org/03vek6s52","country_code":"US","type":"education","lineage":["https://openalex.org/I136199984"]},{"id":"https://openalex.org/I161593684","display_name":"Stockholm University","ror":"https://ror.org/05f0yaq80","country_code":"SE","type":"education","lineage":["https://openalex.org/I161593684"]},{"id":"https://openalex.org/I909854389","display_name":"London School of Economics and Political Science","ror":"https://ror.org/0090zs177","country_code":"GB","type":"education","lineage":["https://openalex.org/I124357947","https://openalex.org/I909854389"]}],"countries":["GB","SE","US"],"is_corresponding":false,"raw_author_name":"Anders Jensen","raw_affiliation_strings":["Chair in Economic Sci Institute for International Economic Studies Stockholm University SE-106 91 Stockholm SWEDEN","Department of Economics London School of Economics Houghton Street London WC2A 2AE ENGLAND","Harvard Kennedy School 79 JFK Street Cambridge, MA 02138 and","NATIONAL BUREAU OF ECONOMIC RESEARCH 1050 Massachusetts Avenue Cambridge, MA 02138"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Chair in Economic Sci Institute for International Economic Studies Stockholm University SE-106 91 Stockholm SWEDEN","institution_ids":["https://openalex.org/I161593684"]},{"raw_affiliation_string":"Department of Economics London School of Economics Houghton Street London WC2A 2AE ENGLAND","institution_ids":["https://openalex.org/I909854389"]},{"raw_affiliation_string":"Harvard Kennedy School 79 JFK Street Cambridge, MA 02138 and","institution_ids":["https://openalex.org/I136199984"]},{"raw_affiliation_string":"NATIONAL BUREAU OF ECONOMIC RESEARCH 1050 Massachusetts Avenue Cambridge, MA 02138","institution_ids":["https://openalex.org/I1321305853"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5103995182","display_name":"Torsten Persson","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I1321305853","display_name":"National Bureau of Economic Research","ror":"https://ror.org/04grmx538","country_code":"US","type":"nonprofit","lineage":["https://openalex.org/I1321305853"]},{"id":"https://openalex.org/I136199984","display_name":"Harvard University","ror":"https://ror.org/03vek6s52","country_code":"US","type":"education","lineage":["https://openalex.org/I136199984"]},{"id":"https://openalex.org/I161593684","display_name":"Stockholm University","ror":"https://ror.org/05f0yaq80","country_code":"SE","type":"education","lineage":["https://openalex.org/I161593684"]},{"id":"https://openalex.org/I909854389","display_name":"London School of Economics and Political Science","ror":"https://ror.org/0090zs177","country_code":"GB","type":"education","lineage":["https://openalex.org/I124357947","https://openalex.org/I909854389"]}],"countries":["GB","SE","US"],"is_corresponding":false,"raw_author_name":"Torsten Persson","raw_affiliation_strings":["Chair in Economic Sci Institute for International Economic Studies Stockholm University SE-106 91 Stockholm SWEDEN","Department of Economics London School of Economics Houghton Street London WC2A 2AE ENGLAND","Harvard Kennedy School 79 JFK Street Cambridge, MA 02138 and","NATIONAL BUREAU OF ECONOMIC RESEARCH 1050 Massachusetts Avenue Cambridge, MA 02138"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Chair in Economic Sci Institute for International Economic Studies Stockholm University SE-106 91 Stockholm SWEDEN","institution_ids":["https://openalex.org/I161593684"]},{"raw_affiliation_string":"Department of Economics London School of Economics Houghton Street London WC2A 2AE ENGLAND","institution_ids":["https://openalex.org/I909854389"]},{"raw_affiliation_string":"Harvard Kennedy School 79 JFK Street Cambridge, MA 02138 and","institution_ids":["https://openalex.org/I136199984"]},{"raw_affiliation_string":"NATIONAL BUREAU OF ECONOMIC RESEARCH 1050 Massachusetts Avenue Cambridge, MA 02138","institution_ids":["https://openalex.org/I1321305853"]}]}],"institutions":[],"countries_distinct_count":3,"institutions_distinct_count":4,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":null,"has_fulltext":false,"cited_by_count":62,"citation_normalized_percentile":null,"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11257","display_name":"Taxation and Compliance Studies","score":0.9990000128746033,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11257","display_name":"Taxation and Compliance Studies","score":0.9990000128746033,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13042","display_name":"Economic and Fiscal Studies","score":0.0006000000284984708,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11762","display_name":"Law, Economics, and Judicial Systems","score":9.999999747378752e-05,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/tax-evasion","display_name":"tax evasion","score":1.0},{"id":"https://openalex.org/keywords/social-norms","display_name":"social norms","score":0.878000020980835},{"id":"https://openalex.org/keywords/enforcement","display_name":"enforcement","score":0.6499999761581421},{"id":"https://openalex.org/keywords/personal-motivation","display_name":"personal motivation","score":0.6880000233650208},{"id":"https://openalex.org/keywords/social-motives","display_name":"social motives","score":0.9330000281333923},{"id":"https://openalex.org/keywords/dynamic-model","display_name":"dynamic model","score":0.6389999985694885},{"id":"https://openalex.org/keywords/poll-tax","display_name":"poll tax","score":0.9430000185966492},{"id":"https://openalex.org/keywords/municipal-finance","display_name":"local government finance","score":0.7870000004768372}],"concepts":[{"id":"https://openalex.org/C2989421709","wikidata":"https://www.wikidata.org/wiki/Q6502151","display_name":"Tax evasion","level":2,"score":0.8329383730888367},{"id":"https://openalex.org/C2781251061","wikidata":"https://www.wikidata.org/wiki/Q5416089","display_name":"Evasion (ethics)","level":3,"score":0.6318867206573486},{"id":"https://openalex.org/C2779777834","wikidata":"https://www.wikidata.org/wiki/Q4202277","display_name":"Enforcement","level":2,"score":0.6054400205612183},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.41822415590286255},{"id":"https://openalex.org/C190253527","wikidata":"https://www.wikidata.org/wiki/Q295354","display_name":"Law and economics","level":1,"score":0.4178589880466461},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.4163866341114044},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.31100350618362427},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.19875475764274597},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.1730358600616455},{"id":"https://openalex.org/C86803240","wikidata":"https://www.wikidata.org/wiki/Q420","display_name":"Biology","level":0,"score":0.06719765067100525},{"id":"https://openalex.org/C8891405","wikidata":"https://www.wikidata.org/wiki/Q1059","display_name":"Immune system","level":2,"score":0.0},{"id":"https://openalex.org/C203014093","wikidata":"https://www.wikidata.org/wiki/Q101929","display_name":"Immunology","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.3386/w25575","doi":"https://doi.org/10.3386/w25575","is_oa":false,"landing_page_url":"https://doi.org/10.3386/w25575","pdf_url":null,"source":{"id":"https://openalex.org/S2809516038","display_name":"National Bureau of Economic Research","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":["https://openalex.org/P4322614461"],"host_organization_lineage_names":["National Bureau of Economic Research"],"type":"repository"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"National Bureau of Economic Research","raw_type":"report"}],"best_oa_location":null,"sustainable_development_goals":[{"score":0.833299994468689,"id":"https://metadata.un.org/sdg/16","display_name":"Peace, justice, and strong institutions"}],"sustainable_development_goals_aurora":[{"score":0.4000000059604645,"id":"https://metadata.un.org/sdg/16","display_name":"Peace, justice, and strong institutions"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":33,"referenced_works":["https://openalex.org/W27005173","https://openalex.org/W74647678","https://openalex.org/W1553218828","https://openalex.org/W1983403387","https://openalex.org/W1987954666","https://openalex.org/W2030351515","https://openalex.org/W2042469752","https://openalex.org/W2049128984","https://openalex.org/W2056700716","https://openalex.org/W2073428260","https://openalex.org/W2088435028","https://openalex.org/W2097641653","https://openalex.org/W2114389382","https://openalex.org/W2128134244","https://openalex.org/W2129681252","https://openalex.org/W2143201948","https://openalex.org/W2145191317","https://openalex.org/W2145411167","https://openalex.org/W2172226154","https://openalex.org/W2188299509","https://openalex.org/W2323752438","https://openalex.org/W2341092366","https://openalex.org/W2890281154","https://openalex.org/W2890394301","https://openalex.org/W3025642446","https://openalex.org/W3047790072","https://openalex.org/W3122425164","https://openalex.org/W3122958054","https://openalex.org/W3123265974","https://openalex.org/W3125646645","https://openalex.org/W3125715612","https://openalex.org/W3149588234","https://openalex.org/W4250961172"],"related_works":["https://openalex.org/W2117175457","https://openalex.org/W297268105","https://openalex.org/W4406769239","https://openalex.org/W7096509503","https://openalex.org/W3094174797","https://openalex.org/W2029313321","https://openalex.org/W1942065228","https://openalex.org/W1525380554","https://openalex.org/W6885014528","https://openalex.org/W3167115144"],"abstract_inverted_index":{"This":[0],"paper":[1],"studies":[2],"individual":[3],"and":[4,19,29],"social":[5,22],"motives":[6,18,23],"in":[7,44,54],"tax":[8,49],"evasion.We":[9],"build":[10],"a":[11,47],"simple":[12],"dynamic":[13],"model":[14],"that":[15,36],"incorporates":[16],"these":[17],"their":[20],"interaction.The":[21],"underpin":[24],"the":[25,31,34,42,55,66,71],"role":[26],"of":[27,33,46,73],"norms":[28],"is":[30,63],"source":[32],"dynamics":[35,72],"we":[37],"study.Our":[38],"empirical":[39],"analysis":[40],"exploits":[41],"adoption":[43],"1990":[45],"poll":[48],"to":[50,59],"fund":[51],"local":[52],"government":[53],"UK,":[56],"which":[57],"led":[58],"widespread":[60],"evasion.The":[61],"evidence":[62],"consistent":[64],"with":[65],"model's":[67],"main":[68],"predictions":[69],"on":[70],"evasion.":[74]},"counts_by_year":[{"year":2025,"cited_by_count":3},{"year":2024,"cited_by_count":2},{"year":2023,"cited_by_count":8},{"year":2022,"cited_by_count":8},{"year":2021,"cited_by_count":13},{"year":2020,"cited_by_count":10},{"year":2019,"cited_by_count":5},{"year":2018,"cited_by_count":3},{"year":2017,"cited_by_count":3},{"year":2016,"cited_by_count":4},{"year":2015,"cited_by_count":1},{"year":2014,"cited_by_count":2}],"updated_date":"2026-10-12T09:40:04.860316","created_date":"2016-06-24T00:00:00"}