cooperators relieve negative emotions when they punish free riders. In response, the free-riders experience negative emotions when …

investigate the relationships between emotions, deception, and rational decision-making by means of an experiment on tax evasion …. Emotions are measured by skin conductance responses and self-reports. We show that the intensity of anticipated and … anticipatory emotions before reporting positively correlates with both the decision to cheat and the proportion of evaded income …

puzzle. In this paper, we investigate the role of emotions as a possible explanation of tax compliance. Our laboratory … experiment shows that emotional arousal, measured by Skin Conductance Responses, increases in the proportion of evaded taxes. The … perspective of punishment after an audit, especially when the pictures of the evaders are publicly displayed, also raises emotions …

tax compliance decisions, we have conducted a laboratory experiment in which we introduced two types of inequities. The …