Experimental Estimates of Taxpayer Ethics
Bibliographic Data
| ID | 9256035 |
|---|---|
| Authors | Joseph G Eisenhauer (0000-0002-2280-5235, Wright State University), Doris Geide-Stevenson, Doris Geide‐Stevenson (Weber State University), David L Ferro (Weber State University) |
| Year | 2011 |
| Volume | 69 |
| Issue | 1 |
| Pages | 29-53 |
| Publication date | 2011-03-01 |
| Peer Reviewed | Yes |
| Open Access | No |
| Type | ARTICLE |
| Venue | Review of Social Economy (JOURNAL) |
| Journal identifiers | ISSN: 0034-6764 • E-ISSN: 1470-1162 |
| Publisher | Informa UK Limited (PUBLISHER • GB) |
| DOI | 10.1080/00346760802714867 |
| OpenAlex | W2104822468 |
| Language | EN |
| References cited | 60 |
This paper extends the existing literature on taxpayer ethics in three ways. First, we construct a two-stage model of decision making, which allows us to disentangle risk preferences from ethical motivations for income tax compliance. Second, we develop a new experimental data set, which permits us to estimate the magnitudes of the relevant personality traits, risk aversion and morality, at the individual level. Third, we combine the experimental data with participant surveys so that ethical preferences are not only measured but also linked to demographic characteristics. We find that ethical preferences are correlated with risk aversion, age, gender, and marital status, among other characteristics
Actuarial science · Construct (python library) · Economics · Expected utility hypothesis · Morality · Personality · Political science · Risk aversion (psychology) · Set (abstract data type) · Taxpayer · Computer Science · Experimental Behavioral Economics Studies · Law · Law, Economics, and Judicial Systems · Psychology · Social Psychology · Taxation and Compliance Studies
The equity premium
The Case for a Multiple-Utility Conception
Fiscal Inequity and Tax Evasion
Eliciting Risk and Time Preferences
Speaking to Theorists and Searching for Facts
Income tax evasion
Assessing Individual Risk Attitudes Using Field Data From Lottery Games
Cheating the Government
Audit probabilities and the tax evasion decision
Decision frame and opportunity as determinants of tax cheating
Does the degree of relative risk aversion vary with household characteristics
The ethical economy and competitive markets
Why people pay taxes
A closer look at the relation between tax complexity and tax equity perceptions
Tax evasion
Sizing the government
Crime and Punishment
Cheating the Government
Measuring Risk Attitudes in a Natural Experiment
The Economics of the Shadow Economy
Estimating Tax Noncompliance with Evidence from Unaudited Tax Returns
Economic Models of Sin and Remorse
A Simple Model of Guilt with an Application to Unstaffed Roadside Stands
The importance of faith
Conscience, Significant Others, and Rational Choice
What Do Laboratory Experiments Measuring Social Preferences Reveal About the Real World
Cheating Ourselves
Distinguished Lecture on Economics in Government
| Citation velocity | historical |
|---|---|
| Highly cited | No |