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The influence of revenge and financial rewards on tax fraud reporting intentions

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  • Farrar, Jonathan
  • Hausserman, Cass
  • Rennie, Morina

Abstract

•Having a revenge motive significantly increases tax fraud reporting intentions.•Having a financial reward significantly increases tax fraud reporting intentions.•There is a weak crowding out effect from a financial reward on a revenge motive.•Moral obligation mediates the relation between revenge and tax fraud reporting intentions.•Offering a financial reward to a whistleblower with a revenge motive is still effective.

Suggested Citation

  • Farrar, Jonathan & Hausserman, Cass & Rennie, Morina, 2019. "The influence of revenge and financial rewards on tax fraud reporting intentions," Journal of Economic Psychology, Elsevier, vol. 71(C), pages 102-116.
    • Handle: RePEc:eee:joepsy:v:71:y:2019:i:c:p:102-116
    DOI: 10.1016/j.joep.2018.10.005
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    Cited by:

    1. Mechtenberg, Lydia & Muehlheusser, Gerd & Roider, Andreas, 2020. "Whistleblower protection: Theory and experimental evidence," European Economic Review, Elsevier, vol. 126(C).
    2. Spagnolo, Giancarlo & Nyreröd, Theo, 2021. "A Fresh Look at Whistleblower Rewards," SITE Working Paper Series 56, Stockholm School of Economics, Stockholm Institute of Transition Economics.

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