Self-serving bias and tax morale

Research output: Contribution to journal › Article › Research › peer review

Authors

  • Kay Blaufus
  • Matthias Braune
  • Jochen Hundsdoerfer
  • Martin Jacob

Research Organisations

External Research Organisations

  • Freie Universität Berlin (FU Berlin)
  • WHU - Otto Beisheim School of Management
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Details

Original languageEnglish
Pages (from-to)91-93
Number of pages3
JournalEconomics letters
Volume131
Early online date7 Apr 2015
Publication statusPublished - Jun 2015

Abstract

In a real-effort laboratory experiment, we find that moral evaluation of tax evasion is subject to a self-serving bias. Subjects with the opportunity to evade taxes judge tax evasion as less unethical as opposed to those who cannot evade.

Keywords

    Evasion, Moral spillover, Self-serving bias, Tax compliance, Tax morale

ASJC Scopus subject areas

Cite this

Self-serving bias and tax morale. / Blaufus, Kay; Braune, Matthias; Hundsdoerfer, Jochen et al.
In: Economics letters, Vol. 131, 06.2015, p. 91-93.

Research output: Contribution to journal › Article › Research › peer review

Blaufus, K, Braune, M, Hundsdoerfer, J & Jacob, M 2015, 'Self-serving bias and tax morale', Economics letters, vol. 131, pp. 91-93. https://doi.org/10.1016/j.econlet.2015.03.041
Blaufus, K., Braune, M., Hundsdoerfer, J., & Jacob, M. (2015). Self-serving bias and tax morale. Economics letters, 131, 91-93. https://doi.org/10.1016/j.econlet.2015.03.041
Blaufus K, Braune M, Hundsdoerfer J, Jacob M. Self-serving bias and tax morale. Economics letters. 2015 Jun;131:91-93. Epub 2015 Apr 7. doi: 10.1016/j.econlet.2015.03.041
Blaufus, Kay ; Braune, Matthias ; Hundsdoerfer, Jochen et al. / Self-serving bias and tax morale. In: Economics letters. 2015 ; Vol. 131. pp. 91-93.
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