experiment in Kenya, Australia, the United States, the Philippines, and South Africa. The findings show that the descriptive …

-party observers’ perceptions of retributive justice and tax compliance intentions, and whether the salience of persuasion of observers …. This study also suggests that shaming has a positive effect on perceptions of retributive justice. Importantly, the results … reveal that perceptions of retributive justice in shaming punishment mediate the effect of shaming on tax compliance …

the model's predictions in a laboratory experiment. Because collusive tax evasion involves social interaction, this paper …