‘Spite effects’ in tax evasion experiments
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This paper sets out to consider individuals’ motivations to evade taxation. Experimental results indicate that individuals do not simply maximize pecuniary welfare. Their behaviour is consistent with the presence of a ‘previous termspitenext termprevious termeffectnext term’ when their perceptions are that enforcement variables are ‘excessive’.
|Creators||Cullis, J., Jones, P. and Soliman, A.|
|Departments||Faculty of Humanities & Social Sciences > Economics|
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