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Endogenous norm formation over the life cycle – the case of tax morale
Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Economics, Uppsala Center for Fiscal Studies.
Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Economics.
2012 (English)In: Economic Analysis and Policy, ISSN 0313-5926, Vol. 42, no 2, 153-170 p.Article in journal (Refereed) Published
Abstract [en]

Elderly are generally observed to have stronger tax morale than young people. We explain why this may be an age rather than a cohort effect. We apply mechanisms from social psychology to explain how personal norms may evolve over the life cycle due to their past behavior (e.g., cognitive dissonance) and/or by the attitudes of peers (normative conformity). We can explain the difference between young and old people's moral values as an age effect with heterogeneous norm-updating where those who identify with their network conform with it, while others are influenced by their own past behavior.

Place, publisher, year, edition, pages
2012. Vol. 42, no 2, 153-170 p.
National Category
Economics
Research subject
Economics
Identifiers
URN: urn:nbn:se:uu:diva-209680OAI: oai:DiVA.org:uu-209680DiVA: diva2:659066
Available from: 2013-10-24 Created: 2013-10-24 Last updated: 2017-12-06Bibliographically approved

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http://eap-journal.com/archive/v42_i2_03-Nordblom_and_Zamac.pdf

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Nordblom, Katarina

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