Blaufus, Kay Braune, Matthias Hundsdoerfer, Jochen Jacob, Martin
arqus Discussion Paper No. 174
Arbeitskreis Quantitative Steuerlehre (arqus), Berlin
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.
Evasion Tax Morale Tax Compliance Self-Serving Bias Moral Spillover