Shaming of tax evaders: empirical evidence on perceptions of retributive justice and tax compliance intentions
Although naming-and-shaming (shaming) is a commonly used tax enforcement mechanism, little is known about the efficacy of shaming tax evaders. Through two experiments, this study examines the effects of shaming tax evaders on third-party observers’ perceptions of retributive justice and tax complian...
| Main Author: | |
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| Format: | Electronic Article |
| Language: | English |
| Check availability: | HBZ Gateway |
| Journals Online & Print: | Drawer...
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| Fernleihe: | Fernleihe für die Fachinformationsdienste |
| Published: |
Springer Science + Business Media B. V
2023
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| In: |
Journal of business ethics
Year: 2023, Volume: 182, Issue: 2, Pages: 377-395 |
| Further subjects: | B
Hierarchical regression
B Tax compliance B Tax evasion B Aufsatz in Zeitschrift B Naming-and-shaming B Persuasion B Retributive Justice |
| Online Access: |
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