Self-serving bias and tax morale

Publikation: Beitrag in Fachzeitschrift › Artikel › Forschung › Peer-Review

Autorschaft

  • Kay Blaufus
  • Matthias Braune
  • Jochen Hundsdoerfer
  • Martin Jacob

Organisationseinheiten

Externe Organisationen

  • Freie Universität Berlin (FU Berlin)
  • WHU - Otto Beisheim School of Management Vallendar
Forschungs-netzwerk anzeigen

Details

OriginalspracheEnglisch
Seiten (von - bis)91-93
Seitenumfang3
FachzeitschriftEconomics letters
Jahrgang131
Frühes Online-Datum7 Apr. 2015
PublikationsstatusVeröffentlicht - Juni 2015

Abstract

In a real-effort laboratory experiment, we find that moral evaluation of tax evasion is subject to a self-serving bias. Subjects with the opportunity to evade taxes judge tax evasion as less unethical as opposed to those who cannot evade.

ASJC Scopus Sachgebiete

Zitieren

Self-serving bias and tax morale. / Blaufus, Kay; Braune, Matthias; Hundsdoerfer, Jochen et al.
in: Economics letters, Jahrgang 131, 06.2015, S. 91-93.

Publikation: Beitrag in Fachzeitschrift › Artikel › Forschung › Peer-Review

Blaufus, K, Braune, M, Hundsdoerfer, J & Jacob, M 2015, 'Self-serving bias and tax morale', Economics letters, Jg. 131, S. 91-93. https://doi.org/10.1016/j.econlet.2015.03.041
Blaufus, K., Braune, M., Hundsdoerfer, J., & Jacob, M. (2015). Self-serving bias and tax morale. Economics letters, 131, 91-93. https://doi.org/10.1016/j.econlet.2015.03.041
Blaufus K, Braune M, Hundsdoerfer J, Jacob M. Self-serving bias and tax morale. Economics letters. 2015 Jun;131:91-93. Epub 2015 Apr 7. doi: 10.1016/j.econlet.2015.03.041
Blaufus, Kay ; Braune, Matthias ; Hundsdoerfer, Jochen et al. / Self-serving bias and tax morale. in: Economics letters. 2015 ; Jahrgang 131. S. 91-93.
Download
@article{dccacf23bb99463aada4695156bdf7d2,
title = "Self-serving bias and tax morale",
abstract = "In a real-effort laboratory experiment, we find that moral evaluation of tax evasion is subject to a self-serving bias. Subjects with the opportunity to evade taxes judge tax evasion as less unethical as opposed to those who cannot evade.",
keywords = "Evasion, Moral spillover, Self-serving bias, Tax compliance, Tax morale",
author = "Kay Blaufus and Matthias Braune and Jochen Hundsdoerfer and Martin Jacob",
year = "2015",
month = jun,
doi = "10.1016/j.econlet.2015.03.041",
language = "English",
volume = "131",
pages = "91--93",
journal = "Economics letters",
issn = "0165-1765",
publisher = "Elsevier",

}

Download

TY - JOUR

T1 - Self-serving bias and tax morale

AU - Blaufus, Kay

AU - Braune, Matthias

AU - Hundsdoerfer, Jochen

AU - Jacob, Martin

PY - 2015/6

Y1 - 2015/6

N2 - In a real-effort laboratory experiment, we find that moral evaluation of tax evasion is subject to a self-serving bias. Subjects with the opportunity to evade taxes judge tax evasion as less unethical as opposed to those who cannot evade.

AB - In a real-effort laboratory experiment, we find that moral evaluation of tax evasion is subject to a self-serving bias. Subjects with the opportunity to evade taxes judge tax evasion as less unethical as opposed to those who cannot evade.

KW - Evasion

KW - Moral spillover

KW - Self-serving bias

KW - Tax compliance

KW - Tax morale

UR - http://www.scopus.com/inward/record.url?scp=84928646487&partnerID=8YFLogxK

U2 - 10.1016/j.econlet.2015.03.041

DO - 10.1016/j.econlet.2015.03.041

M3 - Article

AN - SCOPUS:84928646487

VL - 131

SP - 91

EP - 93

JO - Economics letters

JF - Economics letters

SN - 0165-1765

ER -