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Publication . Book . 2014 . Embargo end date: 04 Sep 2014

Self-Serving Bias and Tax Morale

Blaufus, Kay; Braune, Matthias; Hundsdoerfer, Jochen; Jacob, Martin;
Open Access  
Published: 01 Jan 2014
Publisher: Freie Universität Berlin
Country: Germany
Abstract
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 opposed to those who cannot evade. The detection probability does not affect this result. Further, we do not find moral spillover effects, for example, on legal activities.
Subjects by Vocabulary

Medical Subject Headings: health care economics and organizations humanities

Dewey Decimal Classification: ddc:300 ddc:330 ddc:336

Subjects

Evasion, Tax Morale, Tax Compliance, Self-Serving Bias, Moral Spillover, 300 Sozialwissenschaften::330 Wirtschaft::336 Öffentliche Finanzen, Evasion, Tax Morale, Tax Compliance, Self-Serving Bias, Moral Spillover

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