‘Spite effects’ in tax evasion experiments
Abstract
This paper sets out to consider individuals’ motivations to evade taxation. Experimental results indicate that individuals do not simply maximize pecuniary welfare. Their behaviour is consistent with the presence of a ‘spite effect’ when their perceptions are that enforcement variables are...
Paper Details
Title
‘Spite effects’ in tax evasion experiments
Published Date
Aug 1, 2012
Journal
Volume
41
Issue
4
Pages
418 - 423
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