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Vox Clamantis in Deserto: The Role of the Individual in Forging a Strong Duty to the Tax System

21 Pages Posted: 4 Mar 2014  

Richard Lavoie

University of Akron - School of Law

Date Written: March 3, 2014

Abstract

The United States is blessed with a prevailing social norm of high tax compliance. However, a number of strong forces are currently placing that norm in jeopardy. This essay reviews the process by which social norms change and the characteristics evidenced by “contagious” social norms. It then considers the important role individual action can plays in creating and maintaining a social norm of tax compliance and how individuals can be encouraged to embrace and propagate this norm. Particular emphasis is placed on 1) ways that a taxpaying social norm can be molded to make it more contagious among individuals and 2) the means of coopting important trendsetter groups into supporting the norm.

Keywords: tax, tax compliance, taxpayer

JEL Classification: K10

Suggested Citation

Lavoie, Richard, Vox Clamantis in Deserto: The Role of the Individual in Forging a Strong Duty to the Tax System (March 3, 2014). U of Akron Legal Studies Research Paper No. 14-02. Available at SSRN: https://ssrn.com/abstract=2404052 or http://dx.doi.org/10.2139/ssrn.2404052

Richard Lavoie (Contact Author)

University of Akron - School of Law ( email )

150 University Ave.
Akron, OH 44325-2901
United States

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