Narrative and Tax Compliance

21 Pages Posted: 18 Dec 2012 Last revised: 2 Jun 2015

See all articles by Susan C. Morse

Susan C. Morse

University of Texas at Austin - School of Law

Date Written: September 24, 2013


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.

Keywords: narrative, tax compliance, enforcement, prosocial

JEL Classification: H26, K34

Suggested Citation

Morse, Susan C., Narrative and Tax Compliance (September 24, 2013). UC Hastings Research Paper No. 14, Available at SSRN: or

Susan C. Morse (Contact Author)

University of Texas at Austin - School of Law ( email )

727 East Dean Keeton Street
Austin, TX 78705
United States

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