Eva Hofmann|Martin Voracek|Christine Bock|Erich Kirchler
Tax compliance across sociodemographic categories: Meta-analyses of survey studies in 111 countries
Vienna University of Economics and Business|Coventry University|University of Vienna|University of Vienna|University of Vienna|University of Vienna
tax compliance varies across sociodemographic categories however research relationships compliance age sex education well income level shows inconsistent results regarding direction relationship size current metaanalyses target merge findings survey studies age sex education income estimate strength impact compliance taking account geographical regions four metaanalyses comprising 459 samples n 614286 111 countries published 1958 2012 average estimated effect sizes small ranging r 012 relationship compliance age r 006 sex r 002 education r 004 income effects pronounced western countries thus appears sociodemographic characteristics little impact compliance nevertheless controlled tax research