Accordingly, (1) custom and social factors should be integrated into the corporate tax compliance decision-making framework, and (2) campaigns to strengthen corporate tax compliance should focus on the law’s text and intent as well as upon sanctions for noncompliance.
The authors wish to thank Andy Cuccia for assistance with experiment and instrument design and Yong-Mi Kim for assistance with data analysis. The authors also wish to thank Editor Toby Stock and the two anonymous reviewers for their insightful comments and input.
Downs, A. and Stetson, B. (2014), "Economic and Non-Economic Factors: An Analysis of Corporate Tax Compliance", Advances in Taxation (Advances in Taxation, Vol. 21), Emerald Group Publishing Limited, Bingley, pp. 37-72. https://doi.org/10.1108/S1058-749720140000021002
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