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

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 … anticipatory emotions before reporting positively correlates with both the decision to cheat and the proportion of evaded income …

puzzle. In this paper, we investigate the role of emotions as a possible explanation of tax compliance. Our laboratory … experiment shows that emotional arousal, measured by Skin Conductance Responses, increases in the proportion of evaded taxes. The … perspective of punishment after an audit, especially when the pictures of the evaders are publicly displayed, also raises emotions …

encourage this intrinsic motivation by an adequately designed contract. Although equally productive, assuming that agents from …

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 …

This paper demonstrates, through a controlled experiment, that the “Laffer curve” phenomenon does not always reflect a … conventional income - leisure trade-off. Whether out of reason or out of emotion, taxpayers may also be willing to punish … experiment in which a player A (the "tax receiver") is matched with a player B (the "worker") to elicit the conditions under …