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‘Spite effects’ in tax evasion experiments

Author

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  • Cullis, John
  • Jones, Philip
  • Soliman, Amal

Abstract

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’.

Suggested Citation

  • Cullis, John & Jones, Philip & Soliman, Amal, 2012. "‘Spite effects’ in tax evasion experiments," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 41(4), pages 418-423.
    • Handle: RePEc:eee:soceco:v:41:y:2012:i:4:p:418-423
    DOI: 10.1016/j.socec.2011.05.011
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    Cited by:

    1. Christoph Engel, 2016. "Experimental Criminal Law. A Survey of Contributions from Law, Economics and Criminology," Discussion Paper Series of the Max Planck Institute for Research on Collective Goods 2016_07, Max Planck Institute for Research on Collective Goods.
    2. Bruttel, Lisa & Friehe, Tim, 2014. "On the path dependence of tax compliance," European Economic Review, Elsevier, vol. 65(C), pages 90-107.
    3. Soliman, Amal & Jones, Philip & Cullis, John, 2014. "Learning in experiments: Dynamic interaction of policy variables designed to deter tax evasion," Journal of Economic Psychology, Elsevier, vol. 40(C), pages 175-186.
    4. Filippin, Antonio & Fiorio, Carlo V. & Viviano, Eliana, 2013. "The effect of tax enforcement on tax morale," European Journal of Political Economy, Elsevier, vol. 32(C), pages 320-331.

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    More about this item

    Keywords

    Tax evasion; Spite; Neuroeconomics;
    All these keywords.

    JEL classification:

    • H2 - Public Economics - - Taxation, Subsidies, and Revenue
    • H29 - Public Economics - - Taxation, Subsidies, and Revenue - - - Other

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