Narrative and Tax Compliance
Susan C. Morse
University of Texas at Austin - School of Law
September 24, 2013
UC Hastings Research Paper No. 14
Some noncompliant taxpayers fall outside the reach of third-party withholding and reporting. Revenue agencies may use enforcement and/or prosocial strategies to encourage compliance among such taxpayers. Revenue agencies should stand ready to use narrative as part of these efforts, despite implementation challenges. This is because of the persuasive capacity of narrative. It is also because media will likely create a narrative around any prominent strategy, and the media narrative may not further the goals of the agency.
Number of Pages in PDF File: 21
Keywords: narrative, tax compliance, enforcement, prosocial
JEL Classification: H26, K34Accepted Paper Series
Date posted: December 18, 2012 ; Last revised: December 3, 2013
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