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Taxation & Estate Planning

: California Tax Attorney Blog

A Tax Morale Approach To Compliance

By californiataxattorneyblog-1

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Why do people follow the law? The answer, under the traditional theory of compliance, is fear of detection and punishment. Recent literature reveals, however, that the decision to comply is not purely rational. Rather, personal values, social norms, and non-rational cognitive processes also strongly affect the decision.

Full post as published by California Tax Attorney Blog on May 05, 2008 (boomark / email).

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