‘Spite effects’ in tax evasion experiments

John Cullis; Philip Jones; Amal Soliman

doi:10.1016/j.socec.2011.05.011

‘Spite effects’ in tax evasion experiments

John Cullis, Philip Jones, Amal Soliman

Department of Economics

Research output: Contribution to journal › Article › peer-review

9 Citations (SciVal)

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 language	English
Pages (from-to)	418-423
Number of pages	6
Journal	Journal of Socio-Economics
Volume	41
Issue number	4
DOIs	https://doi.org/10.1016/j.socec.2011.05.011
Publication status	Published - Aug 2012

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title = "{\textquoteleft}Spite effects{\textquoteright} in tax evasion experiments",

abstract = "This paper sets out to consider individuals{\textquoteright} motivations to evade taxation. Experimental results indicate that individuals do not simply maximize pecuniary welfare. Their behaviour is consistent with the presence of a {\textquoteleft}previous termspitenext termprevious termeffectnext term{\textquoteright} when their perceptions are that enforcement variables are {\textquoteleft}excessive{\textquoteright}.",

author = "John Cullis and Philip Jones and Amal Soliman",

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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’.

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

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JO - Journal of Socio-Economics

JF - Journal of Socio-Economics

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ER -

‘Spite effects’ in tax evasion experiments

Abstract

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