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Being mindful in the tax context in Italy: Examining whether and how mindfulness relates with tax evasion intentions and support for tax progressivity

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  • Valeria De Cristofaro
  • Mauro Giacomantonio
  • Valerio Pellegrini
  • Marco Salvati
  • Luigi Leone

Abstract

Two studies explored whether and how mindfulness relates with citizens’ tax evasion intentions and support for progressive tax rates. Based on theoretical and empirical grounds, in Study 1 (N = 1,175) we proposed that mindfulness would be negatively related with tax evasion intentions through decreased social dominance orientation. Drawing on Duckitt’s dual-process motivational model, in Study 2 (N = 722) we proposed that mindfulness would be positively related with support for progressive taxation through the mediation of lower competitive-jungle beliefs, and then lower social dominance orientation. Instead, we did not expect to find mediation of the link between mindfulness and support for progressive taxation through dangerous-world beliefs and right-wing authoritarianism. These studies inform about the motivational pathways through which mindfulness relates with tax evasion intentions and support for progressive taxation.

Suggested Citation

  • Valeria De Cristofaro & Mauro Giacomantonio & Valerio Pellegrini & Marco Salvati & Luigi Leone, 2021. "Being mindful in the tax context in Italy: Examining whether and how mindfulness relates with tax evasion intentions and support for tax progressivity," PLOS ONE, Public Library of Science, vol. 16(6), pages 1-13, June.
    • Handle: RePEc:plo:pone00:0253627
    DOI: 10.1371/journal.pone.0253627
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