‘Spite effects’ in tax evasion experiments

John Cullis, Philip Jones, Amal Soliman

Research output: Contribution to journalArticle

7 Citations (Scopus)

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’.
Original languageEnglish
Pages (from-to)418-423
Number of pages6
JournalJournal of Socio-Economics
Volume41
Issue number4
DOIs
Publication statusPublished - Aug 2012

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