‘Spite effects’ in tax evasion experiments

John Cullis, Philip Jones and Amal Soliman

Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), 2012, vol. 41, issue 4, 418-423

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 ‘spite effect’ when their perceptions are that enforcement variables are ‘excessive’.

Keywords: Tax evasion; Spite; Neuroeconomics (search for similar items in EconPapers)
JEL-codes: H2 H29 (search for similar items in EconPapers)
Date: 2012
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Citations: View citations in EconPapers (5)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:soceco:v:41:y:2012:i:4:p:418-423

DOI: 10.1016/j.socec.2011.05.011

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