Kristina Bott, Alexander W. Cappelen, Erik Ø. Sørensen, and Bertil Tungodden, Harvard Business Review, 20 July, 2017

Research: Moral Appeals Can Help Reduce Tax Evasion

"In a new study, we show that moral motivation is important for tax compliance, and that a moral appeal in a letter from the tax authorities substantially reduces tax evasion."
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