Why do people in some societies tend to follow rules and obey the
laws more than those in other societies? Is the difference
institutional, or is 'culture' a better explanation? These are the
central questions confronted in this book. This study explores
these questions through a large laboratory experimental study which
examined tax compliance behaviour in four countries: Sweden, Italy,
Britain and the United States. We present what we call a
'Reasonable Choice Approach' demonstrating that most people are
motivated to comply with social rules when the rules are clear,
coherent, and consistent. This theory argues that most people are
both rationally self-interested and social animals who have strong
desires to behave according to the norms of their societies.
Willing to Pay? demonstrates how institutions can shape individual
behaviours and thereby help explain why social behaviours are so
different across societies.
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