کد مقاله | کد نشریه | سال انتشار | مقاله انگلیسی | نسخه تمام متن |
---|---|---|---|---|
970723 | 1479539 | 2012 | 6 صفحه PDF | دانلود رایگان |
عنوان انگلیسی مقاله ISI
‘Spite effects’ in tax evasion experiments
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کلمات کلیدی
موضوعات مرتبط
علوم انسانی و اجتماعی
اقتصاد، اقتصادسنجی و امور مالی
اقتصاد و اقتصادسنجی
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چکیده انگلیسی
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 ‘excessive’.
► This paper reports two tax evasion experiments conducted with 96 geography students at Cairo University.
► It sheds new insight into individuals’ willingness to comply with taxation when enforcement variables are deemed Draconian.
► More specifically, a ‘spite effect’ is identified when individuals fail to maximise their pecuniary return.
► The results have important implications for the design of tax policy.
ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: The Journal of Socio-Economics - Volume 41, Issue 4, August 2012, Pages 418–423
Journal: The Journal of Socio-Economics - Volume 41, Issue 4, August 2012, Pages 418–423
نویسندگان
John Cullis, Philip Jones, Amal Soliman,