Article1980

FISCAL INEQUITY AND TAX EVASION: AN EXPERIMENTAL APPROACH

469 citations0/0 files storedNational Tax Journal

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Taxation and Compliance Studies Economic and Fiscal Studies Experimental Behavioral Economics Studies

Abstract

This paper seeks to examine the relationship between fiscal inequity and tax evasion using an experimental approach. In the experiment, human subjects are faced with hypothetical tax evasion decisions and their behavior is observed. On the basis of socio-psychological research on inequity, it is hypothesized that the amount of taxes evaded will increase for victims of fiscal inequity but decrease for beneficiaries of fiscal inequity. The results of the experiment support this hypothesis.

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References

1965Inequity In Social Exchange 1963Social Behavior: Its Elementary Forms 1977The Subterranean Economy 1962The relationship of worker productivity to cognitive dissonance about wage inequities.

Cited by

2018WHAT MOTIVATES TAX COMPLIANCE?2002The impact of outcome orientation and justice concerns on tax compliance: The role of taxpayers' identity.2007Tax evasion and social interactions 1985THE EFFECT OF TAX LAWS AND TAX ADMINISTRATION ON TAX COMPLIANCE: THE CASE OF THE U.S. INDIVIDUAL INCOME TAX 2007What Shapes Attitudes Toward Paying Taxes? Evidence from Multicultural European Countries*2010GENDER AND PUBLIC ATTITUDES TOWARD CORRUPTION AND TAX EVASION 2003Everyday representations of tax avoidance, tax evasion, and tax flight: Do legal differences matter?1993A fairness approach to income tax evasion

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