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The Shadow Price of Morality

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  • Joseph G. Eisenhauer

    ()
    (Canisius College)

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    File URL: http://college.holycross.edu/RePEc/eej/Archive/Volume32/V32N3P437_456.pdf
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    Article provided by Eastern Economic Association in its journal Eastern Economic Journal.

    Volume (Year): 32 (2006)
    Issue (Month): 3 (Summer)
    Pages: 437-456

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    Handle: RePEc:eej:eeconj:v:32:y:2006:i:3:p:437-456

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    1. repec:att:wimass:9610 is not listed on IDEAS
    2. Dubin, Jeffrey A & Graetz, Michael J & Wilde, Louis L, 1987. "Are We a Nation of Tax Cheaters? New Econometric Evidence on Tax Compliance," American Economic Review, American Economic Association, American Economic Association, vol. 77(2), pages 240-45, May.
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    4. Yitzhaki, Shlomo, 1974. "Income tax evasion: A theoretical analysis," Journal of Public Economics, Elsevier, Elsevier, vol. 3(2), pages 201-202, May.
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    6. Frank A. Cowell, 1990. "Cheating the Government: The Economics of Evasion," MIT Press Books, The MIT Press, The MIT Press, edition 1, volume 1, number 0262532484, December.
    7. Robben, Henry S. J. & Webley, Paul & Weigel, Russell H. & Warneryd, Karl-Erik & Kinsey, Karyl A. & Hessing, Dick J. & Martin, Francisco Alvira & Elffers, Henk & Wahlund, Richard & Van Langenhove, Luk, 1990. "Decision frame and opportunity as determinants of tax cheating : An international experimental study," Journal of Economic Psychology, Elsevier, Elsevier, vol. 11(3), pages 341-364, September.
    8. Avner Ben-Ner & Famin Kong & Louis Putterman & Dan Magan, . "Reciprocity in a Two-Part Dictator Game," Working Papers, Human Resources and Labor Studies, University of Minnesota (Twin Cities Campus) 0902, Human Resources and Labor Studies, University of Minnesota (Twin Cities Campus).
    9. Friedland, Nehemiah & Maital, Shlomo & Rutenberg, Aryeh, 1978. "A simulation study of income tax evasion," Journal of Public Economics, Elsevier, Elsevier, vol. 10(1), pages 107-116, August.
    10. Baldry, J. C., 1986. "Tax evasion is not a gamble : A report on two experiments," Economics Letters, Elsevier, Elsevier, vol. 22(4), pages 333-335.
    11. James Konow, 2000. "Fair Shares: Accountability and Cognitive Dissonance in Allocation Decisions," American Economic Review, American Economic Association, American Economic Association, vol. 90(4), pages 1072-1091, September.
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    14. Becker, Winfried & Buchner, Heinz-Jurgen & Sleeking, Simon, 1987. "The impact of public transfer expenditures on tax evasion : An experimental approach," Journal of Public Economics, Elsevier, Elsevier, vol. 34(2), pages 243-252, November.
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    18. Clotfelter, Charles T, 1983. "Tax Evasion and Tax Rates: An Analysis of Individual Returns," The Review of Economics and Statistics, MIT Press, vol. 65(3), pages 363-73, August.
    19. Joseph Eisenhauer & Luigi Ventura, 2003. "Survey measures of risk aversion and prudence," Applied Economics, Taylor & Francis Journals, Taylor & Francis Journals, vol. 35(13), pages 1477-1484.
    20. Dowell, Richard S & Goldfarb, Robert S & Griffith, William B, 1998. "Economic Man as a Moral Individual," Economic Inquiry, Western Economic Association International, Western Economic Association International, vol. 36(4), pages 645-53, October.
    21. Joseph Eisenhauer, 2004. "Economic Models of Sin and Remorse: Some Simple Analytics," Review of Social Economy, Taylor & Francis Journals, Taylor & Francis Journals, vol. 62(2), pages 201-219.
    22. Brennan, Timothy J., 1989. "A Methodological Assessment of Multiple Utility Frameworks," Economics and Philosophy, Cambridge University Press, vol. 5(02), pages 189-208, October.
    23. Naomi E. Feldman & Joel Slemrod, 2007. "Estimating tax noncompliance with evidence from unaudited tax returns," Economic Journal, Royal Economic Society, Royal Economic Society, vol. 117(518), pages 327-352, 03.
    24. Mehra, Rajnish & Prescott, Edward C., 1985. "The equity premium: A puzzle," Journal of Monetary Economics, Elsevier, Elsevier, vol. 15(2), pages 145-161, March.
    25. Blake, David, 1996. "Efficiency, Risk Aversion and Portfolio Insurance: An Analysis of Financial Asset Portfolios Held by Investors in the United Kingdom," Economic Journal, Royal Economic Society, Royal Economic Society, vol. 106(438), pages 1175-92, September.
    26. Slemrod, Joel B, 1985. "An Empirical Test for Tax Evasion," The Review of Economics and Statistics, MIT Press, vol. 67(2), pages 232-38, May.
    27. Beattie, Jane & Loomes, Graham, 1997. "The Impact of Incentives upon Risky Choice Experiments," Journal of Risk and Uncertainty, Springer, Springer, vol. 14(2), pages 155-68, March.
    28. Yaniv, Gideon, 1994. "Tax Evasion and the Income Tax Rate: A Theoretical Reexamination," Public Finance = Finances publiques, , , vol. 49(1), pages 107-12.
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    30. Gordon, James P. P., 1989. "Individual morality and reputation costs as deterrents to tax evasion," European Economic Review, Elsevier, Elsevier, vol. 33(4), pages 797-805, April.
    31. Hausman, Daniel M & McPherson, Michael S, 1993. "Taking Ethics Seriously: Economics and Contemporary Moral Philosophy," Journal of Economic Literature, American Economic Association, American Economic Association, vol. 31(2), pages 671-731, June.
    32. Alm, James & McClelland, Gary H. & Schulze, William D., 1992. "Why do people pay taxes?," Journal of Public Economics, Elsevier, Elsevier, vol. 48(1), pages 21-38, June.
    33. McCrohan, Kevin F., 1982. "The use of survey research to estimate trends in non-compliance with federal income taxes," Journal of Economic Psychology, Elsevier, Elsevier, vol. 2(3), pages 231-240, September.
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    Cited by:
    1. Eisenhauer, Joseph G., 2008. "Ethical preferences, risk aversion, and taxpayer behavior," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, Elsevier, vol. 37(1), pages 45-63, February.
    2. Pickhardt, Michael & Prinz, Aloys, 2014. "Behavioral dynamics of tax evasion – A survey," Journal of Economic Psychology, Elsevier, Elsevier, vol. 40(C), pages 1-19.
    3. Roberta Calvet & James Alm, 2013. "Empathy, Sympathy, and Tax Compliance," Working Papers, Tulane University, Department of Economics 1310, Tulane University, Department of Economics.
    4. Ibanez, Marcela & Martinsson, Peter, 2013. "Curbing coca cultivation in Colombia — A framed field experiment," Journal of Public Economics, Elsevier, Elsevier, vol. 105(C), pages 1-10.

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