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This paper analyzes the effects of internal and external social norms on tax morale and tax compliance behavior Field data and data derived from laboratory experiments are used to examine tax morale and tax compliance behavior in Costa Rica and Switzerland. The results indicate that internal and external social norms have a significant effect on tax morale and tax compliance. [ABSTRACT FROM AUTHOR]

This paper seeks to empirically identify what factors make it more or less likely for people to survive in a life-threatening situation. Three factors relate to individual attributes of the persons onboard: physical strength, economic resources, and nationality. Two relate to social aspects: social support and social norms. The Titanic disaster is a life-or-death situation. Otherwise-disregarded aspects of human nature become apparent in such a dangerous situation. The empirical analysis supports the notion that social norms are a key determinant in extreme situations of life or death. [ABSTRACT FROM AUTHOR]