If “tax avoidance” means “contriving legal transactions that reduce tax in ways that are contrary to legislative policy”, then “evasion” is illegal reduction and “mitigation” is unexceptionable reduction. Apparently, tax avoidance may occur endogenously, within the existing...

In a real-effort laboratory experiment to manipulate evasion opportunities, we study whether the moral evaluation of tax evasion is subject to a self-serving bias. We find that tax morale is egoistically biased: Subjects with the opportunity to evade taxes judge tax evasion as less unethical as...

In a real-effort laboratory experiment to manipulate evasion opportunities, we study whether the moral evaluation of tax evasion is subject to a self-serving bias. We find that tax morale is egoistically biased: Subjects with the opportunity to evade taxes judge tax evasion as less unethical as...

Dieser Artikel diente als Textgrundlage für eine „Keynote Address“, die ich am 26. Juni 2020 als Video-Vortrag zum IAMO Forum 2020 beigesteuert habe. Sie geht der Frage nach, inwiefern moralische Gefühle und helfen bzw. daran hindern, vernünftige Strategien zu finden, mit denen sich die...