Self-serving bias and tax morale

  • 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.

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Metadaten
Author:Kay Blaufus, Matthias Braune, Jochen Hundsdoerfer, Martin Jacob
URN:urn:nbn:de:hbz:992-opus4-6611
DOI:https://doi.org/10.2139/ssrn.2489834
Series (Serial Number):FAccT Center Working Paper Series (17/2014)
Publisher:WHU - Otto Beisheim School of Management
Place of publication:Vallendar
Document Type:Working Paper
Language:English
Date of Publication (online):2018/06/11
Date of first Publication:2014/09/01
Release Date:2018/06/11
Tag:Eigennützige Veranlagung; Einhaltung der Steuervorschriften; Moralische Ausstrahlung; Steuerhinterziehung; Steuermoral
Moral spillover; Self-serving bias; Tax compliance; Tax evasion; Tax morale
Page Number:7
Institutes:WHU Centers / WHU Financial Accounting & Tax Center (FAccT Center)
JEL-Classification:H Public Economics / H2 Taxation, Subsidies, and Revenue / H20 General
H Public Economics / H2 Taxation, Subsidies, and Revenue / H26 Tax Evasion
Licence (German):Copyright for this publication