Fairness spillovers—The case of taxation

Thomas Cornelissen (), Oliver Himmler and Tobias Koenig
Authors registered in the RePEc Author Service: Tobias Steffen König

Journal of Economic Behavior & Organization, 2013, vol. 90, issue C, 164-180

Abstract: It is standardly assumed that individuals react to perceived unfairness or norm violations in precisely the same area or relationship where the original offense has occurred. However, grievances over being exposed to injustice may have even broader consequences and also spill over to other contexts, causing non-compliant behavior there. We present evidence that such “fairness spillovers” can incur large economic costs: a belief that there is unfairness in taxation in the sense that the rich do not pay enough taxes is associated with a twenty percent higher level of paid absenteeism from work.

Keywords: Fairness; Beliefs; Taxation; Work morale (search for similar items in EconPapers)
JEL-codes: D63 H26 H31 (search for similar items in EconPapers)
Date: 2013
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (7)

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Related works:
Working Paper: Fairness Spillovers – The Case of Taxation (2012)
Working Paper: Fairness Spillovers - The Case of Taxation (2010)
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Persistent link: https://EconPapers.repec.org/RePEc:eee:jeborg:v:90:y:2013:i:c:p:164-180

DOI: 10.1016/j.jebo.2011.12.014

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