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ifo Institut – Leibniz-Institut für Wirtschaftsforschung an der Universität München >
CESifo Working Papers, CESifo Group Munich >
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http://hdl.handle.net/10419/46567
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| Title: | | Fairness spillovers: The case of taxation  |
| 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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