%0 Journal Article
%T Combining Psychology and Economics in the Analysis of Compliance: From Enforcement to Cooperation
%A James Alm
%A Erich Kirchler
%A Stephan Muehlbacher
%J Economic Analysis and Policy
%D 2012
%I 
%X In tax compliance research, there has been a significant shift in research paradigms,from an emphasis on enforcement to approaches that stress cooperation. In this paper, we trace this shift. We first describe the major ¡°actors¡± in the tax compliance game and their complex interactions. Second, we examine various perspectives on the compliance decisions of individuals, starting with ¡°economic¡± factors and then moving to factors based more on ¡°psychology¡±, like social norms, fairness, and social interactions. Third, we present the ¡°slippery slope¡± framework as a unifying framework. We conclude with recommendations based on this framework that have been shown to improve compliance.
%K H26
%K H22
%K D03
%U http://www.eap-journal.com/archive/v42_i2_02-Alm_et_al.pdf