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Social norms, pressures and corruption in tax administration
Recent theorizing around social norms has enabled novel kinds of empirical research into corruption, assessing how shared perceptions about the frequency and acceptability of corrupt practices influence individuals’ willingness to engage in such acts. Studies across various disciplines have begun to analyse corruption through a social norms lens, catching up with other fields where social norms theory has been effectively applied. This chapter reviews recent empirical research on social norms of corruption and identifies the empirical, methodological and theoretical contributions of this literature. It also points to several knowledge gaps that appear especially fruitful for future research to investigate.

Dec 15, 2020 03:00 PM in Oslo

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