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Title:Fairness spillovers: The case of taxation PDF Logo
Authors:Cornelissen, Thomas
Himmler, Oliver
König, Tobias
Issue Date:2010
Series/Report no.:CESifo working paper: Public Finance 3217
Abstract:It is standardly assumed that individuals adjust 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 behaviour 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 don't pay enough taxes is associated with a twenty percent higher level of paid absenteeism from work.
Subjects:fairness
beliefs
taxation
work morale
JEL:H31
H26
D63
Document Type:Working Paper
Appears in Collections:CESifo Working Papers, CESifo Group Munich

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