incentives Archives - IREF Europe https://en.irefeurope.org/tag/incentives/ Independent research and policy analysis on fiscal, monetary, and regulatory issues in Europe Wed, 08 Mar 2023 08:05:27 +0000 en-US hourly 1 https://wordpress.org/?v=7.1.2 https://en.irefeurope.org/wp-content/uploads/sites/3/2026/04/IREF-LinkedIn-Profile-DarkBlue-scaled.png incentives Archives - IREF Europe https://en.irefeurope.org/tag/incentives/ 32 32 Tax Compliance as the Result of a Psychological Tax Contract: The Role of Incentives and Responsive Regulation https://en.irefeurope.org/publications/working-paper-series/article/tax-compliance-as-the-result-of-a-psychological-tax-contract-the-role-of-incentives-and-responsive/?utm_source=rss&utm_medium=rss&utm_campaign=tax-compliance-as-the-result-of-a-psychological-tax-contract-the-role-of-incentives-and-responsive https://en.irefeurope.org/publications/working-paper-series/article/tax-compliance-as-the-result-of-a-psychological-tax-contract-the-role-of-incentives-and-responsive/#respond Mon, 03 Dec 2007 10:45:48 +0000 https://en.irefeurope.org/publications/working-paper-series/tax-compliance-as-the-result-of-a-psychological-tax-contract-the-role-of-incentives-and-responsive/ A psychological tax contract goes beyond the traditional deterrence model and explains tax morale as a complicated interaction between taxpayers and the government. As a contractual relationship implies duties and rights for each contract party, tax compliance is increased by sticking to the fiscal exchange paradigm between citizens and the state. Citizens are willing to honestly declare income even if they do not receive a full public good equivalent to tax payments as long as the political process is perceived to be fair and legitimate.

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