TY - UNPD A1 - Blaufus, Kay A1 - Braune, Matthias A1 - Hundsdoerfer, Jochen A1 - Jacob, Martin T1 - Self-serving bias and tax morale N2 - 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. T3 - FAccT Center Working Paper Series - 17/2014 KW - Steuerhinterziehung KW - Tax evasion KW - Steuermoral KW - Tax morale KW - Einhaltung der Steuervorschriften KW - Tax compliance KW - Eigennützige Veranlagung KW - Self-serving bias KW - Moralische Ausstrahlung KW - Moral spillover Y1 - 2018 UR - https://opus4.kobv.de/opus4-whu/frontdoor/index/index/docId/661 UR - https://nbn-resolving.org/urn:nbn:de:hbz:992-opus4-6611 PB - WHU - Otto Beisheim School of Management CY - Vallendar ER -