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Tax Evasion and Moral Constraints: Some Experimental Evidence

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Author Info
Bosco, Luigi
Mittone, Luigi

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Abstract

Tax evasion has been mainly studied as a problem of choice under uncertainty; like any portfolio manager, the taxpayer has to allocate his/her fixed gross income between two assets: a risky asset, tax evasion, and a safe asset, tax payment. This approach, however, does not take full account of the moral constraints involved in the tax evasion decision. The main objective of the experiment presented in the paper was to investigate the role played by moral constraints in the tax evasion decision. The evidence suggests that the taxpayer's decisional process involves not only monetary elements but also psychological and moral factors. Copyright 1997 by WWZ and Helbing & Lichtenhahn Verlag AG

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Publisher Info
Article provided by Blackwell Publishing in its journal Kyklos.

Volume (Year): 50 (1997)
Issue (Month): 3 ()
Pages: 297-324
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Handle: RePEc:bla:kyklos:v:50:y:1997:i:3:p:297-324

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  1. Claude Montmarquette & Giorgio Coricelli & Mateus Joffily & Marie-Claire Villeval, 2007. "Tax Evasion: Cheating Rationally or Deciding Emotionally?," Working Papers 0724, Groupe d'Analyse et de Théorie Economique (GATE), Centre national de la recherche scientifique (CNRS), Université Lyon 2, Ecole Normale Supérieure. [Downloadable!]
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  2. Erich Kirchler & Boris Maciejovsky, . "Steuermoral und Steuerhinterziehung," Discussion Papers on Strategic Interaction 2002-18, Max Planck Institute of Economics, Strategic Interaction Group. [Downloadable!]
  3. Benno Torgler & Christoph A. Schaltegger, 2006. "Tax Morale: A Survey with a Special Focus on Switzerland," Swiss Journal of Economics and Statistics (SJES), Swiss Society of Economics and Statistics (SSES), vol. 142(III), pages 395-425, September. [Downloadable!]
  4. Bernard Fortin & Guy Lacroix & Marie-Claire Villeval, 2004. "Tax Evasion and Social Interactions," Post-Print halshs-00175016_v1, HAL. [Downloadable!]
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  5. Torgler, Benno & Demir, Ihsan C. & Macintyre, Alison & Schaffner, Markus, 2008. "Causes and Consequences of Tax Morale: An Empirical Investigation," Economic Analysis and Policy (EAP), Queensland University of Technology (QUT), School of Economics and Finance, vol. 38(2), pages 313-339, September. [Downloadable!]
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  6. Werner Güth & M. Vittoria Levati & Rupert Sausgruber, . "Reasoning and Institutions: Do Markets Facilitate Logical Reasoning in the Wason Selection Task?," Discussion Papers on Strategic Interaction 2003-05, Max Planck Institute of Economics, Strategic Interaction Group. [Downloadable!]
  7. Friedrich Schneider & Erich Kirchler & Boris Maciejovsky, 2001. "Tax avoidance, tax evasion, and tax flight: Do legal differences matter?," Economics working papers 2001-04, Department of Economics, Johannes Kepler University Linz, Austria. [Downloadable!]
  8. Benno Torgler, 2003. "Beyond Punishment: a tax compliance experiment with taxpayers in Costa Rica," Revista de Analisis Economico – Economic Analysis Review, Ilades-Georgetown University, Economics Department, vol. 18(1), pages 27-56, June. [Downloadable!]
  9. E. Kirchler & B. Maciejovsky & F. Schneider, . "Everyday Representations of Tax Avoidance, Tax Evasion, and Tax Flight: Do Legal Differences Matter?," Sonderforschungsbereich 373 2001-43, Humboldt Universitaet Berlin.
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  10. Pablo Serra, 1998. "El Sistema Impositivo y su Efecto en el Funcionamiento de la Economía: Una Revisión de la Literatura," Working Papers Central Bank of Chile 39, Central Bank of Chile. [Downloadable!]
  11. S. Giese & A. Hoffmann, . "Tax Evasion and Risky Investments in an Intertemporal Context - An Experimental Study-," Sonderforschungsbereich 373 2000-30, Humboldt Universitaet Berlin.
  12. Luigi Mittone, 2002. "Motivations and collusion among agents in the evasion of indirect taxes: an experimental approach," CEEL Working Papers 0204, Computable and Experimental Economics Laboratory, Department of Economics, University of Trento, Italia. [Downloadable!]
  13. Benno Torgler, 2004. "Moral Suasion: An alternative tax policy strategy? Evidence from a controlled field experiment in Switzerland," CREMA Working Paper Series 2004-01, Center for Research in Economics, Management and the Arts (CREMA). [Downloadable!]
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