Most people pay their taxes most of the time, even if the expected disutility from enforcement is too low to deter tax evasion. One potential reason is tax morale and, more specifically, rule following. In a lab experiment, we show that the willingness to pay taxes just because participants are told they are supposed to pay is indeed pronounced. Yet compliance is reduced if participants learn that income is heterogeneous. The effect is driven by participants with the lowest income. The reduction obtains irrespective of the tax regime. If the tax is proportional to income, or progressive, participants become more skeptical about the willingness of participants with high income to comply.

即使预期的对执法的无效性太低以至于不能阻止逃税，大多数人还是大部分时间都缴税。潜在的原因是税收士气，更具体地说是遵循规则。在实验室实验中，我们证明了仅仅因为告知参与者应该缴税才愿意缴税。但是，如果参与者了解到收入是异类的，则依从性就会降低。效果是由收入最低的参与者驱动的。不论税制如何，都可以获得减免。如果税收与收入成正比或累进，则参与者会对高收入参与者的遵守意愿持怀疑态度。