Arbeitspapier
Tax morale and fairness in conflict: An experiment
Arguably, for many citizens the perceived expected disutility from sanctions is smaller than the monetary gain from tax evasion. Nevertheless most people pay their taxes most of the time. In a lab experiment, we show that the willingness to pay taxes even absent enforcement is indeed pronounced. Yet voluntary compliance is reduced if participants learn that income is heterogeneous. The effect is driven by participants with the lowest income. The reduction obtains irrespective of the tax regime. If the tax is proportional to income, or progressive, participants become more skeptical about the willingness of participants with high income to comply.
- Language
-
Englisch
- Bibliographic citation
-
Series: Discussion Papers of the Max Planck Institute for Research on Collective Goods ; No. 2019/2
- Classification
-
Wirtschaft
Multiple or Simultaneous Equation Models; Multiple Variables: General
Design of Experiments: Laboratory, Individual
Microeconomic Behavior: Underlying Principles
Institutions: Design, Formation, Operations, and Impact
Personal Income, Wealth, and Their Distributions
Equity, Justice, Inequality, and Other Normative Criteria and Measurement
Micro-Based Behavioral Economics: Role and Effects of Psychological, Emotional, Social, and Cognitive Factors on Decision Making‡
Tax Evasion and Avoidance
Tax Law
Illegal Behavior and the Enforcement of Law
- Subject
-
tax evasion
tax morale
heterogeneity
income inequality
lump sum tax
proportional tax
progressive tax
beliefs
path model
- Event
-
Geistige Schöpfung
- (who)
-
Engel, Christoph
Mittone, Luigi
Morreale, Azzurra
- Event
-
Veröffentlichung
- (who)
-
Max Planck Institute for Research on Collective Goods
- (where)
-
Bonn
- (when)
-
2019
- Handle
- Last update
-
10.03.2025, 11:44 AM CET
Data provider
This object is provided by:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
Object type
- Arbeitspapier
Associated
- Engel, Christoph
- Mittone, Luigi
- Morreale, Azzurra
- Max Planck Institute for Research on Collective Goods
Time of origin
- 2019
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