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Endogenous Norm Formation Over the Life Cycle: The Case of Tax Evasion
Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Economics.
Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Economics.
2011 (English)Report (Other academic)
Abstract [en]

This paper offers an explanation to why the general observation that elderly hold stronger moral attitudes than young ones 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. We assume that people update their norms influenced by their own past behavior (e.g., cognitive dissonance) and/or by the attitudes of their peers (normative conformity). We apply the theory on actual norm distributions for young and old concerning tax evasion. Allowing for heterogeneous updating of norms where only those who identify with their network are actually conforming with it, while the others are only influenced by their own past behavior, we can explain the difference between young and old people’s moral values as an age effect through endogenous norm formation.

Place, publisher, year, edition, pages
Uppsala: Department of Economics, Uppsala University , 2011. , 29 p.
Series
Working paper / Department of Economics, Uppsala University (Online), ISSN 1653-6975 ; 2011:13
Keyword [en]
Social norms, Endogenous norms, Tax evasion, Cognitive
National Category
Economics
Research subject
Economics
Identifiers
URN: urn:nbn:se:uu:diva-158453OAI: oai:DiVA.org:uu-158453DiVA: diva2:439514
Available from: 2011-09-08 Created: 2011-09-08 Last updated: 2011-11-09Bibliographically approved

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CiteExportLink to record
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Citation style
  • apa
  • ieee
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Output format
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