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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, K34

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Date posted: December 18, 2012 ; Last revised: June 2, 2015

Suggested Citation

Morse, Susan C., Narrative and Tax Compliance (September 24, 2013). UC Hastings Research Paper No. 14. Available at SSRN: https://ssrn.com/abstract=2191216 or http://dx.doi.org/10.2139/ssrn.2191216

Contact Information

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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