‘Spite effects’ in tax evasion experiments

Reference:

Cullis, J., Jones, P. and Soliman, A., 2012. ‘Spite effects’ in tax evasion experiments. Journal of Socio-Economics, 41 (4), pp. 418-423.

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Official URL:

http://dx.doi.org/10.1016/j.socec.2011.05.011

Abstract

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’.

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