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Reference dependent preferences, hedonic adaptation and tax evasion: Does the tax burden matter?

Bernasconi, Michele; Corazzini, Luca; Seri, Raffaello - In: Journal of Economic Psychology 40 (2014) C, pp. 103-118

We study the effects of the tax burden on tax evasion both theoretically and experimentally. We develop a theoretical framework of tax evasion decisions that is based on two behavioral assumptions: (1) taxpayers are endowed with reference dependent preferences that are subject to hedonic...

Persistent link: https://www.econbiz.de/10010738067

Reciprocal relationships in tax compliance decisions

Bazart, C.; Bonein, A. - In: Journal of Economic Psychology 40 (2014) C, pp. 83-102

Reciprocity considerations are important to the tax compliance problem as they may explain the global dynamics of tax evasion, beyond individual tax evasion decisions, toward a downward or upward spiral. To provide evidence on reciprocity in tax compliance decisions, we have conducted a...

Persistent link: https://www.econbiz.de/10010738063

Empathy, sympathy, and tax compliance

Calvet Christian, Roberta; Alm, James - In: Journal of Economic Psychology 40 (2014) C, pp. 62-82

This paper examines the effect of “empathy” and “sympathy” on tax compliance. We run a series of laboratory experiments in which we observe the subjects’ decisions in a series of one-shot Tax Compliance Games presented at once and with no immediate feedback. Importantly, we employ...

Persistent link: https://www.econbiz.de/10011051335

Drawing the line somewhere: An experimental study of moral compromise

Lewis, Alan; Bardis, Alexander; Flint, Chloe; Mason, Claire - In: Journal of Economic Psychology 33 (2012) 4, pp. 718-725

In a study by Shalvi, Dana, Handgraaf, and De Dreu (2011) it was convincingly demonstrated that psychologically, the distinction between right and wrong is not discrete, rather it is a continuous distribution of relative ‘rightness’ and ‘wrongness’. Using the ‘die-under-the-cup’...

Persistent link: https://www.econbiz.de/10010617618

Dynamics of tax evasion with back auditing, social norm updating, and public goods provision – An agent-based simulation

Hokamp, Sascha - In: Journal of Economic Psychology 40 (2014) C, pp. 187-199

Income tax evasion dynamics and social interactions are analyzed with an agent-based model in heterogeneous populations. One novelty is the combined analysis of back auditing and ageing, which allows for incorporating psychological findings with respect to social norm updating over a...

Persistent link: https://www.econbiz.de/10010738062

Who uses tips as a reward for service and when? An examination of potential moderators of the service–tipping relationship

Lynn, Michael; Jabbour, Patrick; Kim, Woo Gon - In: Journal of Economic Psychology 33 (2012) 1, pp. 90-103

Consumers in many countries often give voluntary payments of money (tips) to the workers who have served them. These tips are supposed to be a reward for service and research indicates that they do increase with customers’ perceptions of service quality. This paper contributes to the...

Persistent link: https://www.econbiz.de/10010577305

Social networks and occupational choice: The endogenous formation of attitudes and beliefs about tax compliance

Hashimzade, Nigar; Myles, Gareth D.; Page, Frank; … - In: Journal of Economic Psychology 40 (2014) C, pp. 134-146

The paper analyses the emergence of group-specific attitudes and beliefs about tax compliance when individuals interact in a social network. It develops a model in which taxpayers possess a range of individual characteristics – including attitude to risk, potential for success in...

Persistent link: https://www.econbiz.de/10010738064

The slippery slope framework on tax compliance: An attempt to formalization

Prinz, Aloys; Muehlbacher, Stephan; Kirchler, Erich - In: Journal of Economic Psychology 40 (2014) C, pp. 20-34

Kirchler, Hoelzl, and Wahl (2008) presented with the so-called ‘slippery slope’ framework a new approach to understand … tax compliance. The slippery slope approach supposes two routes to tax compliance: deterrence of tax evasion by audits and … this paper, the slippery slope framework is formalized by assuming two groups of taxpayers: compliance-minded and evasion …

Persistent link: https://www.econbiz.de/10010738066

Income tax evasion dynamics: Evidence from an agent-based econophysics model

Pickhardt, Michael; Seibold, Goetz - In: Journal of Economic Psychology 40 (2014) C, pp. 147-160

We analyze income tax evasion dynamics in a standard model of statistical mechanics, the Ising model of ferromagnetism. However, in contrast to previous research, we use an inhomogeneous multi-dimensional Ising model where the local degrees of freedom (agents) are subject to a specific social...

Persistent link: https://www.econbiz.de/10010738068

Learning in experiments: Dynamic interaction of policy variables designed to deter tax evasion

Soliman, Amal; Jones, Philip; Cullis, John - In: Journal of Economic Psychology 40 (2014) C, pp. 175-186

While neoclassical economic theory sheds insight into the way that audit rates and penalty rates interact when individuals decide to declare income for taxation, it predicts far lower levels of compliance than observed levels of compliance. This paper analyses experimental responses to explore a...

Persistent link: https://www.econbiz.de/10010738070

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