Abstract
Within a rational choice framework, secondary data analysis of a survey study on compliance with two Dutch regulatory laws is carried out. Selection of explanatory variables to be considered is guided by a heuristic device, called the “Table-of-Eleven.” Using adapted logistic regression analysis, we show that self-reported compliance, measured by means of a randomized response procedure, can be explained in terms of benefits of non-compliance, social norms and deterrence, while knowledge and general norm-conformity have no role to play. The impact of various contributing factors turns out to be rather different in size for the two laws.
This is a preview of subscription content, log in via an institution to check access.
Similar content being viewed by others
REFERENCES
Andreoni, J., Erard, B., and Feinstein, J. (1998). Tax Compliance. J. Econ. Lit. 36: 818-860.
Becker, G. S. (1968). Crime and punishment: An economic approach. J. Polit. Econ. 76: 169-217.
Casey, J. T., and Scholz, J. T. (1991). Beyond deterrence; Behavioral decision theory and tax compliance. Law Soc. Rev. 25: 821-843.
Chaudhuri, A., and Mukerjee, R. (1988). Randomized Response: Theory and Techniques, Dekker, New York.
De eerste stap [The first step] (1994). Inspectie voor de Rechtshandhaving, Den Haag.
Elffers, H. (1991). Income Tax Evasion; Theory and Measurement, Kluwer, Deventer.
Elffers, H. (1999). Tax Evasion. In Earl, P. E. and Kemp, S. (eds.), The Elgar Companion to Consumer Research and Economic Psychology, Edward Elgar, Cheltenham, pp. 556-560.
Elffers, H. (2000). Over het nut van survey-onderzoek met de Tafel van Elf [On the use of survey research using the Table of Eleven]. In: Van Reenen, P. (ed.), De Tafel van Elf, Sdu Uitgevers, Den Haag, pp. 79-85.
Elffers, H., and Hessing, D. J. (2001). Individual differences and rational deterrence. In Scott, A. J. (ed.) Environment and Wellbeing. Proceedings of the XXVIth Annual Conference of the International Association for Research in Economic Psychology. University of Bath Press, Bath, pp. 62-66.
Elffers, H., and Ruimschotel, D. (1997). The Table of Eleven (T 11 ) as a new content oriented paradigm for evaluation research. Paper presented at the 1997 Stockholm Conference of the European Evaluation Society, Sanders Instituut EUR, Rotterdam.
Fishbein, M., and Ajzen, I. (1975). Belief, Attitude, Intention and Behavior, Addison Wesley, Reading, Mass.
Fox, J. A., and Tracey, P. E. (1986). Randomized Response. A Method for Sensitive Surveys. Quantitative Applications in the Social Sciences, Sage, Beverley Hills.
Grasmick, H. G., and Bursik, R. J., Jr. (1990). Conscience, significant others, and rational choice: Extending the deterrence model. Law Soc. Rev. 24: 837-861.
Hatcher, A., Thebaud, O., and Jaffry, S. (2000). An economic analysis of compliance with fishery regulations. In Van Vugt, M., Snyder, M., Tyler, T. R., and Biel, A. (eds.), Cooperation in Modern Society. Promoting the Welfare of Communities, States and Organizations. Routledge, London, pp. 83-101.
Hessing, D. J., Weigel, R. H., and Elffers, H. (1988). Exploring the limits of self-reports and reasoned action: An investigation of the psychology of tax evasion behavior. J. Person. Soc. Psychol. 54: 405-413.
Heyes, A. (2000). Implementing Environmental Regulation: Enforcement and Compliance. J. Regul. Econ. 17: 107-129.
Junger-Tas, J., and Haen Marshall, I. (1999). The self-report methodology in crime research. In Tonry, M. (ed.). Crime and Justice: A Review of Research, Vol 25, University of Chicago Press, Chicago, pp. 291-367.
Klepper, S., and Nagin, D. (1989). The criminal deterrence literature: Implications for research on taxpayer compliance. In Roth, J. A., and Scholz, J. T. (eds.) Taxpayer Compliance, Vol. 2: Social Science Perspectives. University of Pennsylvania Press, Philadelphia, pp. 126-155.
Landsheer, J. A., Van der Heijden, P. G. M., and Van Gils, G. (1999). Trust and understanding, two psychological aspects of randomized response. A study of a method for improving the estimate of social security fraud. Qual. Quant. 33: 1-12.
Lensvelt, G. J. L. M., Hox, J. J., and Van der Heijden, P. G. M. (2002). Meta-analysis of randomized response research: 35 years of validation (submitted).
Maddala, G. S. (1983). Limited Dependent and Qualitative Variables in Econometrics. Cambridge University Press, New York.
Makkai, T., and Braithwaite, J. (1991). Criminological theories and regulatory compliance. Criminology 29: 191-217.
McCrohan, K. F. (1982). The use of survey research to estimate trends in non-compliance with federal income taxes. J. Econ. Psychol. 2: 231-240.
Monitorrapport (1998). Monitoring van beleidsinstrumentele wetgeving. [Monitoring regulatory laws]. Inspectie voor de Rechtshandhaving, Den Haag.
Nagin, D. S., and Paternoster, R. (1993). Enduring individual differences and rational choice theories of crime. Law Soc. Rev. 27: 467-496.
Nagin, D. S., and Pogarsky, G. (2001). Integrating celerity, impulsivity, and extralegal sanction threats into a model of general deterrence: theory and evidence. Criminology 39: 865-892.
Nunnally, J. C., and Bernstein, I. H. (1994). Psychometric Theory(3rd. ed.), McGraw-Hill, New York.
OECD (1999). The state of regulatory compliance: issues, trends and challenges. Document PUMA/REG(99)3, prepared for the Meeting of the Regulatory Management and Reform Group, Public Management Committee, at the OECD Headquarters, June 28-29, 1999.
Parker, D., Manstead, A. S. R., Stradling, S. G., Reason, J. T., and Baxter, J. S. (1992). Intention to commit driving violations: an application of the theory of planned behaviour. J. Appl. Psychol. 77: 94-101.
Paternoster, R., and Simpson, S. (1996). Sanction threats and appeals to morality: Testing a rational choice model of corporate crime. Law Soc. Rev. 30: 549-583.
Roth, J. A., and Scholz, J. T. (eds.), (1989). Taxpayer Compliance, Vol. 2: Social Science Perspectives. University of Pennsylvania Press, Philadelphia.
Ruimschotel, D., Van Reenen, P., and Klaasen, H. M. (1995). Tussen norm en feit. [Between standard and fact]. Beleidsanalyse 2: 15-23.
Ruimschotel, D., Van Reenen, P., and Klaasen, H. M. (1996). De Tafel-van-Elf. [The Table-of-Eleven] Beleidsanalyse 3: 4-13.
Scheers, N. J., and Dayton, C. M. (1988). Covariate randomized response models. J. Am. Stat. Assoc. 83: 969-974.
Slemrod, J. (ed.), (1992), Why People Pay Taxes: Tax Compliance and Enforcement. University of Michigan Press, Ann Arbor.
Statistics Netherlands (2000). Statistisch Jaarboek 2000. Centraal Bureau voor de Statistiek, Heerlen/Voorburg.
Umesh, U. N., and Peterson, R. A. (1991). A critical evaluation of the randomized response method. Sociol. Methods Res. 20: 104-138.
Van der Heijden, P. G. M., Van Gils, G., Bouts, J., and Hox, J. (2000). A comparison of randomized response, CASAQ, and direct questioning; eliciting sensitive information in the context of welfare and unemployment benefit. Sociol. Methods Res. 28: 505-537.
Van Reenen, P. (ed.), (2000). De Tafel van Elf [The Table of Eleven]. Sdu Uitgevers, Den Haag.
Vaughan, D. (1998). Rational choice, situated action and the social control of organizations. Law Soc. Rev. 32: 23-61.
Warner, S. L. (1965). Randomized response: A survey technique for eliminating evasive answer bias. J. Am. Stat. Assoc. 60: 63-69.
Author information
Authors and Affiliations
Rights and permissions
About this article
Cite this article
Elffers, H., van der Heijden, P. & Hezemans, M. Explaining Regulatory Non-compliance: A Survey Study of Rule Transgression for Two Dutch Instrumental Laws, Applying the Randomized Response Method. Journal of Quantitative Criminology 19, 409–439 (2003). https://doi.org/10.1023/B:JOQC.0000005442.96987.9e
Issue Date:
DOI: https://doi.org/10.1023/B:JOQC.0000005442.96987.9e