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Self-serving bias and tax morale

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

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.

Suggested Citation

  • Blaufus, Kay & Braune, Matthias & Hundsdoerfer, Jochen & Jacob, Martin, 2014. "Self-serving bias and tax morale," arqus Discussion Papers in Quantitative Tax Research 174, arqus - Arbeitskreis Quantitative Steuerlehre.
    • Handle: RePEc:zbw:arqudp:174
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    File URL: https://www.econstor.eu/bitstream/10419/100670/1/795386117.pdf
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    References listed on IDEAS

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    Cited by:

    1. Joseph Nyamapheni & Zurika Robinson, 2021. "Determinants of Tax Morale: Cross-Sectional Evidence from Africa," The Journal of Accounting and Management, Danubius University of Galati, issue 3(11), pages 84-99, December.

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    More about this item

    Keywords

    Evasion; Tax Morale; Tax Compliance; Self-Serving Bias; Moral Spillover;
    All these keywords.

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance

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