Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/100670
Authors: 
Blaufus, Kay
Braune, Matthias
Hundsdoerfer, Jochen
Jacob, Martin
Year of Publication: 
2014
Series/Report no.: 
Arqus-Diskussionsbeiträge zur quantitativen Steuerlehre 174
Abstract: 
In a real-effort laboratory experiment to manipulate evasion opportunities, we study whether the moral evaluation of tax evasion is subject to a self-serving bias. We find that tax morale is egoistically biased: Subjects with the opportunity to evade taxes judge tax evasion as less unethical as opposed to those who cannot evade. The detection probability does not affect this result. Further, we do not find moral spillover effects, for example, on legal activities.
Subjects: 
Evasion
Tax Morale
Tax Compliance
Self-Serving Bias
Moral Spillover
JEL: 
H20
H26
Document Type: 
Working Paper

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