To punish or not to punish?: the impact of tax fraud punishment on observers' tax compliance
This article synthesizes insights from deterrence theory and social psychology literature on retributive justice to develop and test a theoretical model which predicts how and why observers' tax compliance intentions are influenced by knowledge of the punitive outcomes faced by individuals foun...
| Authors: | ; |
|---|---|
| Format: | Electronic Article |
| Language: | English |
| Check availability: | HBZ Gateway |
| Journals Online & Print: | Drawer...
|
| Fernleihe: | Fernleihe für die Fachinformationsdienste |
| Published: |
Springer Science + Business Media B. V
2023
|
| In: |
Journal of business ethics
Year: 2023, Volume: 183, Issue: 1, Pages: 289-311 |
| Further subjects: | B
Tax compliance
B Punishment reactions B Aufsatz in Zeitschrift B Fraud B Responsibility B Affective reactions B Punishment deservingness B Retributive Justice |
| Online Access: |
Volltext (lizenzpflichtig) Volltext (lizenzpflichtig) |