Cohen, Jeffrey; Manzon, Gil; Zamora, Valentina - In: Journal of Business Ethics 126 (2015) 4, pp. 631-647
We examine whether a taxpayer’s decision to choose a taxpayer-favorable (vs. a taxpayer-unfavorable) characterization of income is associated with contextual and individual dimensions of that decision. Using a 2 × 2 factorial experimental design, we manipulate the prevailing social norm on...