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Fairness spillovers—The case of taxation

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  • Cornelissen, Thomas
  • Himmler, Oliver
  • Koenig, Tobias

Abstract

It is standardly assumed that individuals react to perceived unfairness or norm violations in precisely the same area or relationship where the original offense has occurred. However, grievances over being exposed to injustice may have even broader consequences and also spill over to other contexts, causing non-compliant behavior there. We present evidence that such “fairness spillovers” can incur large economic costs: a belief that there is unfairness in taxation in the sense that the rich do not pay enough taxes is associated with a twenty percent higher level of paid absenteeism from work.

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Bibliographic Info

Article provided by Elsevier in its journal Journal of Economic Behavior & Organization.

Volume (Year): 90 (2013)
Issue (Month): C ()
Pages: 164-180

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Handle: RePEc:eee:jeborg:v:90:y:2013:i:c:p:164-180

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Web page: http://www.elsevier.com/locate/jebo

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Keywords: Fairness; Beliefs; Taxation; Work morale;

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Cited by:
  1. Okudaira, Hiroko & Ohtake, Fumio & Kume, Koichi & Tsuru, Kotaro, 2013. "What does a temporary help service job offer? Empirical suggestions from a Japanese survey," Journal of the Japanese and International Economies, Elsevier, vol. 28(C), pages 37-68.
  2. Schneck, Stefan, 2014. "My Wage is Unfair! Just a Feeling or Comparison with Peers?," EconStor Open Access Articles, ZBW - German National Library of Economics, pages 245-273.
  3. Nicolas R. Ziebarth, 2009. "Long-Term Absenteeism and Moral Hazard: Evidence from a Natural Experiment," Discussion Papers of DIW Berlin 888, DIW Berlin, German Institute for Economic Research.

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