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 …

voluntarily comply with their tax obligations and others do not. To test our model, we develop and administer a survey experiment …

factorial survey experiment of income tax evasion (failure to report cash payments) and a survey questionnaire administered to a …