Maciejovsky, Boris; Schwarzenberger, Herbert; Kirchler, … - In: Journal of Business Ethics 109 (2012) 3, pp. 339-350
Businesses that rely heavily on cash transactions have been found to be particularly susceptible to low tax ethics … this article, we investigate how emotions affect tax ethics in a series of experimental studies. Specifically, we show that … affective priming and the ease with which tax information is retrieved moderate tax ethics. We also show that the relative …