TY - JOUR
T1 - ‘Spite effects’ in tax evasion experiments
AU - Cullis, John
AU - Jones, Philip
AU - Soliman, Amal
PY - 2012/8
Y1 - 2012/8
N2 - 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’.
AB - 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’.
UR - http://www.scopus.com/inward/record.url?scp=84861929317&partnerID=8YFLogxK
UR - http://dx.doi.org/10.1016/j.socec.2011.05.011
U2 - 10.1016/j.socec.2011.05.011
DO - 10.1016/j.socec.2011.05.011
M3 - Article
SN - 1053-5357
VL - 41
SP - 418
EP - 423
JO - Journal of Socio-Economics
JF - Journal of Socio-Economics
IS - 4
ER -