Tax evasion costs governments worldwide trillions of U.S. dollars. Thus, a comprehensive understanding of tax evasion behavior is needed to ensure that tax evasion is combatted effectively. Using different controlled and incentivized experiments, we analyze whether taxpayers are more willing to...

Emotions have a strong impact on our everyday life, including our mental health, sleep pattern, overall well-being, and judgment and decision making. Our paper is the first study to show that incidental emotions, i.e., emotions not related to the actual choice problem, influence the compliance...

Tax avoidance among large multinational corporations has considerably increased in recent years, triggering an intense discussion about how to ensure tax justice. We propose a novel experimental design to incentive-compatibly model the firm-consumer relationship in a consumer goods market. This...

Reflecting the broader ‘cultural turn' in retail studies, recent surveys of do-it-yourself (DIY) consumers have emphasised human agency rather than economic constraints when explaining their motives for purchasing DIY products. The aim of this paper however, is to evaluate critically this...

To evaluate critically whether under a market system, monetary exchange is always and everywhere based on profit-seeking behaviour, this article examines cash-in-hand work, a form of activity conventionally conceptualised as low paid employment heavily imbued with profit motivations on the part...

The view that alternative retail channels (i.e., informal and/or second-hand modes of goods acquisition) are used out of economic necessity by disadvantaged consumers has been recently opposed by cultural theorists who instead read such channels in agency-orientated terms as places of fun,...

The starting point of this paper is that the shift from a producer to a consumer society necessitates that social exclusion is investigated not only in relation to production but also consumption. To do this, case study evidence from interviews with 350 households in rural England is reported....

Social exclusion is usually considered in relation to the world of work. Here, we consider it in relation to consumption. To do this, we introduce the notion of the ‘excluded consumer’. In order to understand who defines themselves as excluded from normal consumption practices and how, the...