In this paper, we propose a behavioural approach to determine the extent to which the consumer/citizen distinction …

conventional income - leisure trade-off. Whether out of reason or out of emotion, taxpayers may also be willing to punish …

In this paper, we consider that our experience of time (to come) depends on the emotions we feel when we imagine future … pleasant or unpleasant events. A positive emotion such as relief or joy associated with a pleasant event that will happen in … expands. A negative emotion such as grief or frustration associatedwith an unpleasant event thatwill happen in the future …

cooperators relieve negative emotions when they punish free riders. In response, the free-riders experience negative emotions when …

anticipatory emotions before reporting positively correlates with both the decision to cheat and the proportion of evaded income … investigate the relationships between emotions, deception, and rational decision-making by means of an experiment on tax evasion …. Emotions are measured by skin conductance responses and self-reports. We show that the intensity of anticipated and …

puzzle. In this paper, we investigate the role of emotions as a possible explanation of tax compliance. Our laboratory … perspective of punishment after an audit, especially when the pictures of the evaders are publicly displayed, also raises emotions …

community, i.e. patriotism, and upon the emotions stirred by the potential death of the body politic. …