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demonstrate that this pattern reflects a causal relationship. -- Norm Enforcement ; Sanctioning ; Social Norms ; Survey Evidence …
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We discuss survey evidence on individuals' willingness to sanction norm violations - such as evading taxes, drunk driving, fare dodging, or skiving o work - by expressing disapproval or social exclusion. Our data suggest that people condition their sanctioning behavior on their belief about the...
Persistent link: https://www.econbiz.de/10003951697
We discuss survey evidence on individuals' willingness to sanction norm violations - such as evading taxes, drunk driving, fare dodging, or skiving off work - by expressing disapproval or social exclusion. Our data suggest that people condition their sanctioning behavior on their belief about...
Persistent link: https://www.econbiz.de/10014210745
Should accountants be punished for aiding and abetting tax evasion? The impulsive reply, as well as the politically correct answer, is “yes.” However, closer reflection reveals that the answer is not so cut and dried. This paper reviews the major ethical arguments that take the position that...
Persistent link: https://www.econbiz.de/10014131676
This paper explores the effects of alternative tax rules regarding monetary sanctions and litigation costs on the levels of criminal activity and litigation expenditure. The key insight is that taxation may affect crime not only by changing the relative expected returns from legal and criminal...
Persistent link: https://www.econbiz.de/10014063622
Many federal and local governments rely on shaming penalties to achieve policy goals, but little is known about how … shaming works. Such penalties may be ineffective, or even backfire by crowding out intrinsic motivation. In this paper, we … study shaming in the context of the collection of tax delinquencies. We sent letters to 34,334 tax delinquents who owed a …
Persistent link: https://www.econbiz.de/10012937519
In all U.S. states, individuals can file a protest with the goal of legally reducing their property taxes. This choice provides a unique opportunity to study revealed preferences for redistribution. We study the motives driving tax protests through two sources of causal identification: a...
Persistent link: https://www.econbiz.de/10012823334
probabilities and penalty rates. Bergolo et al. (2017) document large misperceptions about these features. In this paper, we expand …
Persistent link: https://www.econbiz.de/10012929306