%0 Journal Article
%T Endogenous Norm Formation Over the Life Cycle ¨C The Case of Tax Morale
%A Katarina Nordblom
%A Jovan £¿amac
%J Economic Analysis and Policy
%D 2012
%I 
%X Elderly are generally observed to have stronger tax morale than young people. We explain why this may be an age rather than a cohort effect. We apply mechanisms from social psychology to explain how personal norms may evolve over the life cycle due to their past behavior (e.g., cognitive dissonance) and/or by the attitudes of peers (normative conformity). We can explain the difference between young and old people¡¯s moral values as an age effect with heterogeneous norm-updating where those who identify with their network conform with it, while others are influenced by their own past behavior.
%K D03
%K H26
%U http://www.eap-journal.com/archive/v42_i3_03-Nordblom_and_Zamac.pdf