Tax evasion and emotions: An empirical test of re-integrative shaming theory

- Social shaming mechanism may be an effective tool in the hands of policy makers.
- Audit policy that strengthens the emotional dimension of cheating favors compliance.
- The duration of public exposure in case of detection affects the behavior and emotional responses.
- A higher shame-proneness score reduces the likelihood of cheating.
- Compliance is lower when shaming turns into stigmatization.