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Tax communication and social influence: evidence from a British sample |
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| Authors: | Maria Sigala Carole B. Burgoyne Paul Webley |
| Abstract: | An in‐depth, semi‐structured, interview study was conducted with 23 British employed and self‐employed taxpayers in various occupations. The study points to factors discouraging tax communication and proposes social norms as an alternative way of investigating social influence on taxpaying behaviour. Copyright © 1999 John Wiley & Sons, Ltd. |
| Keywords: | income tax social influence communication norms black economy |