Reciprocal relationships in tax compliance decisions

► Disadvantageous inequity in tax rates leads to a decrease in the collection of taxes. ► Advantageous inequity in tax rates facilitates the collection of taxes. ► Some taxpayers consider the provided social information in their decision. ► When inequities work in the same direction, the corresponding reciprocal behavior prevails. ► When they work in opposite directions, the horizontal reciprocity dominates the vertical one.