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L'évasion fiscale est-elle un trait de personnalité ? Une évaluation empirique des déterminants psychologiques de la « morale fiscale »

Author

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  • Nicolas Jacquemet

    () (CES - Centre d'économie de la Sorbonne - CNRS - Centre National de la Recherche Scientifique - UP1 - Université Panthéon-Sorbonne, PSE - Paris School of Economics)

  • Stephane Luchini

    () (GREQAM - Groupement de Recherche en Économie Quantitative d'Aix-Marseille - ECM - Ecole Centrale de Marseille - CNRS - Centre National de la Recherche Scientifique - AMU - Aix Marseille Université - EHESS - École des hautes études en sciences sociales)

  • Antoine Malézieux

    (BETA - Bureau d'Économie Théorique et Appliquée - INRA - Institut National de la Recherche Agronomique - UNISTRA - Université de Strasbourg - UL - Université de Lorraine - CNRS - Centre National de la Recherche Scientifique)

  • Jason Shogren

    () (Departement of Economics and Finance, University of Wyoming - UW - University of Wyoming)

Abstract

Malgré un intérêt croissant pour les déterminants non-monétaires des comportements fiscaux (tax morale), la littérature récente apporte peu d'éléments empiriques sur le lien entre les caractéristiques de personnalité reliées à la moralité et la propension à l'évasion fiscale. Or de telles mesures sont nécessaires pour comprendre les canaux de transmission des dispositifs de lutte contre l'évasion fiscale. Pour pallier cette lacune, le présent article rend compte d'une expérience en laboratoire permettant d'observer à la fois les comportements de déclaration de revenu des participants et des mesures psychologiques issues de la littérature en psychométrie : soumission à la norme, empathie affective et cognitive, et propension à ressentir la honte et la culpabilité. Ces mesures sont combinées à l'aide d'une analyse en composantes principales afin d'en extraire les facteurs indépendants. Nos résultats montrent que la décision de frauder comme son intensité sont fortement liées à l'empathie affective, l'empathie cognitive et la dimension publique de la moralité (mesurée par la soumission à la norme et la propension à la honte). La propension à ressentir la culpabilité, en revanche, est sans effet. Surtout, le pouvoir explicatif global de ces mesures de moralité individuelles est relativement faible. Ce résultat remet en cause l'hypothèse d'une moralité fiscale intrinsèque, et met l'accent sur l'importance du contexte institutionnel pour comprendre les comportements d'évasion.

Suggested Citation

  • Nicolas Jacquemet & Stephane Luchini & Antoine Malézieux & Jason Shogren, 2016. "L'évasion fiscale est-elle un trait de personnalité ? Une évaluation empirique des déterminants psychologiques de la « morale fiscale »," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) halshs-01476519, HAL.
  • Handle: RePEc:hal:cesptp:halshs-01476519
    DOI: 10.3917/reco.pr3.0091
    Note: View the original document on HAL open archive server: https://halshs.archives-ouvertes.fr/halshs-01476519
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    References listed on IDEAS

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    More about this item

    Keywords

    Evasion fiscale; traits de personalité;

    JEL classification:

    • C9 - Mathematical and Quantitative Methods - - Design of Experiments
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance

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