Arbeitspapier

Bringing tax avoiders to light: Moral framing and shaming in a public goods experiment

With a series of public goods games in a 2x2-design, we analyze two channels that might moderate social dilemmas and increase cooperation without using pecuniary incentives: moral framing and shaming. Cooperation increases when non-contributing to a public good is framed as morally debatable and socially harmful tax avoidance. However, cooperation is only durable when free-riders are "shamed" by disclosing their misdemeanor. We find shaming effects to be strong enough to make appeals to morality redundant for participants' decisions.

Language
Englisch

Bibliographic citation
Series: Hannover Economic Papers (HEP) ; No. 633

Classification
Wirtschaft
Fiscal Policy
Tax Evasion and Avoidance
Fiscal Policies and Behavior of Economic Agents: General
Subject
Shaming
framing
tax avoidance
public goods experiment

Event
Geistige Schöpfung
(who)
Tsikas, Stefanos A.
Wagener, Andreas
Event
Veröffentlichung
(who)
Leibniz Universität Hannover, Wirtschaftswissenschaftliche Fakultät
(where)
Hannover
(when)
2018

Handle
Last update
10.03.2025, 11:41 AM CET

Data provider

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Object type

  • Arbeitspapier

Associated

  • Tsikas, Stefanos A.
  • Wagener, Andreas
  • Leibniz Universität Hannover, Wirtschaftswissenschaftliche Fakultät

Time of origin

  • 2018

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