Is the effort invested to achieve taxable income a relevant factor for tax compliance? If the value of income increases with the effort exerted, reluctance to pay taxes should be high. On the other hand, if income is perceived as compensation for one’s ...
Abstract: Although the link between economic inequality and dishonest behavior is well-established in the literature, their causal relation is still unclear. Here we investigate the causal link between economic inequality and dishonest behavior in a ...
Abstract. The present research investigates whether and how intentionality of (i.e., a retribution-related factor) and the difficulty to detect (i.e., a utilitarianism-related factor) tax evasion may influence people’s punitive ...