Eisenhauer, Joseph; Geide-Stevenson, Doris; Ferro, David - In: Review of Social Economy 69 (2011) 1, pp. 29-53
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...