Empathy, sympathy, and tax compliance

- Subjects make decisions in a series of Tax Compliance Game with no immediate feedback.
- We employ methods to identify subjects' sympathy, such as the Davis Empathic Concern Scale.
- We also use priming in order to promote subjects' empathy.
- In some cases, a higher level of sympathy is related to an increase in tax compliance.
- Eliciting empathy also has a significant and positive impact on tax compliance.