Skip to main content Accessibility help
×
Hostname: page-component-76fb5796d-zzh7m Total loading time: 0 Render date: 2024-04-29T11:07:13.277Z Has data issue: false hasContentIssue false

21 - Taxes and Consumer Behavior

from Part III - Societal Structures

Published online by Cambridge University Press:  05 October 2015

Michael I. Norton
Affiliation:
Harvard Business School, Harvard University
Derek D. Rucker
Affiliation:
Kellogg School of Management, Northwestern University
Cait Lamberton
Affiliation:
Katz Graduate School of Business, University of Pittsburgh
Get access

Summary

Image of the first page of this content. For PDF version, please use the ‘Save PDF’ preceeding this image.'
Type
Chapter
Information
Publisher: Cambridge University Press
Print publication year: 2015

Access options

Get access to the full version of this content by using one of the access options below. (Log in options will check for institutional or personal access. Content may require purchase if you do not have access.)

References

Abeler, J., & Jäger, S. (in press). Complex tax incentives. American Economic Journal: Economic Policy.Google Scholar
Alesina, A., & Rodrik, D. (1994). Distributive politics and economic growth. Quarterly Journal of Economics, 109(2), 465490.Google Scholar
Alexander, D., & Andersen, K. (1993). Gender as a factor in the attribution of leadership traits. Political Research Quarterly, 46(3), 527545.Google Scholar
Allingham, M. G., & Sandmo, A. (1972). Income tax evasion: A theoretical analysis. Journal of Public Economics, 1(3), 323338.Google Scholar
Alm, J. (2012). Measuring, explaining, and controlling tax evasion: Lessons from theory, experiments, and field studies. International Tax and Public Finance, 19(1), 5477.Google Scholar
Alm, J., McClelland, G. H., & Schulze, W. D. (1992). Why do people pay taxes? Journal of Public Economics, 48(1), 2138.Google Scholar
Alm, J., McClelland, G. H., & Schulze, W. D. (1999). Changing the social norm of tax compliance by voting. Kyklos, 52(2), 141171.Google Scholar
Alvarez, R. M., & McCaffery, E. J. (2003). Are there sex differences in fiscal political preferences? Political Research Quarterly, 56(1), 517.Google Scholar
Anderson, E. T., Fong, N. M., Simester, D. I., & Tucker, C. E. (2010). How sales taxes affect customer and firm behavior: The role of search on the Internet. Journal of Marketing Research, 47(2), 229239.Google Scholar
Andreoni, J. (1993). An experimental test of the public-goods crowding-out hypothesis. American Economic Review, 83(5), 13171327.Google Scholar
Andreoni, J., Erard, B., & Feinstein, J. (1998). Tax compliance. Journal of Economic Literature, 36(2), 818860.Google Scholar
Andreoni, J., & Payne, A. A. (2011). Is crowding out due entirely to fundraising? Evidence from a panel of charities. Journal of Public Economics, 95(5), 334343.Google Scholar
Azagba, S., & Sharaf, M. (2011). Cigarette taxes and smoking participation: Evidence from recent tax increases in Canada. International Journal of Environmental Research and Public Health, 8(5), 15831600.Google Scholar
Baird, J. E., Zelin, I. I., Robert, C., & Brennan, P. J. (2011). Academic major, gender, personal values, and reactions to an ethical dilemma. Journal of Business Case Studies, 2(2), 7382.Google Scholar
Baugh, B., Ben-David, I., & Park, H. (2014). The “Amazon Tax”: Empirical evidence from Amazon and main street retailers. Working Paper, National Bureau of Economic Research.Google Scholar
Bazart, C., & Bonein, A. (2014). Reciprocal relationships in tax compliance decisions. Journal of Economic Psychology, 40(C), 83102.Google Scholar
Becchetti, L., Degli Antoni, G., Ottone, S., & Solferino, N. (2013). Allocation criteria under task performance: The gendered preference for protection. Journal of Socio-Economics, 45, 96111.Google Scholar
Bergstrom, T. C., Blume, L. E., Varian, H. R. (1986). On the private provision of public goods. Journal of Public Economics, 29(1), 2549.Google Scholar
Bernheim, B. D. (2002). Taxation and saving. Handbook of Public Economics, 3, 11731249.Google Scholar
Bhattacharjee, A., Dana, J., & Baron, J. (under review). Can profit be good? Neglect of incentives and anti-profit beliefs.Google Scholar
, E. E., Slemrod, J., & Thoresen, T. O. (2015). Taxes on the Internet: Deterrence effects of public disclosure. American Economic Journal: Economic Policy, 7(1), 3662.Google Scholar
Bobek, D. D., & Hatfield, R. C. (2003). An investigation of the theory of planned behavior and the role of moral obligation in tax compliance. Behavioral Research in Accounting, 15(1), 1338.Google Scholar
Borghans, L., Heckman, J. J., Golsteyn, B. H. H., & Meijers, H. (2009). Gender differences in risk aversion and ambiguity aversion. Journal of the European Economic Association, 7(2–3), 649658.Google Scholar
Bovenberg, A. L., & Goulder, L. H. (1996). Optimal environmental taxation in the presence of other taxes: General-equilibrium analyses. American Economic Review, 86(4), 9851000.Google Scholar
Bracha, A., & Cooper, D. (2014). Asymmetric responses to income changes: The payroll tax increase versus tax refund in 2013. Economics Letters, 124(3), 534538.Google Scholar
Brannlund, R., & Persson, L. (2012). To tax, or not to tax: Preferences for climate policy attributes. Climate Policy, 12(6), 704721.Google Scholar
Brooks, N., & Doob, A. N. (1990). Tax evasion: Searching for a theory of compliant behavior. In Friedland, M.L. (ed.), Securing Compliance: Seven Case Studies (pp. 120164). Toronto: University of Toronto Press.Google Scholar
Brownell, K. D., Farley, T., Willett, W. C., Popkin, B. M., Chaloupka, F. J., Thompson, J. W., & Ludwig, D. S. (2009). The public health and economic benefits of taxing sugar-sweetened beverages. New England Journal of Medicine, 361(16), 15991605.Google Scholar
Byrnes, J. P., Miller, D. C., & Schafer, W. D. (1999). Gender differences in risk taking: A meta-analysis. Psychological Bulletin, 125(3), 367383.Google Scholar
Cabral, M., & Hoxby, C. (2012). The hated property tax: Salience, tax rates, and tax tevolts. Working Paper, National Bureau of Economic Research.Google Scholar
Chaloupka, F. J., & Pacula, R. L. (1999). Sex and race differences in young people’s responsiveness to price and tobacco control policies. Tobacco Control, 8(4), 373377.Google Scholar
Chaloupka, F. J., Straif, K., & Leon, M. E. (2011). Effectiveness of tax and price policies in tobacco control. Tobacco Control, 20, 235238.Google Scholar
Chamley, C. (1986). Optimal taxation of capital income in general equilibrium with infinite lives. Econometrica, 80(3), 607622.Google Scholar
Chan, K. S., Godby, R., Mestelman, S., & Muller, R. A. (2002). Crowding-out voluntary contributions to public goods. Journal of Economic Behavior & Organization, 48(3), 305317.Google Scholar
Chang, C., & Hitchon, J. C. B. (2004). When does gender count? Further insights into gender schematic processing of female candidates’ political advertisements. Sex Roles, 51(3–4), 197208.Google Scholar
Chang, O. H., Nichols, D. R., & Schultz, J. J. (1987). Taxpayer attitudes toward tax audit risk. Journal of Economic Psychology, 8(3), 299309.Google Scholar
Chetty, R., Looney, A., & Kroft, K. (2009). Salience and taxation: Theory and evidence. American Economic Review, 99(4), 11451177.Google Scholar
Chow, R. M., & Galak, J. (2012). The effect of inequality frames on support for redistributive tax policies. Psychological Science, 23(12), 14671469.CrossRefGoogle ScholarPubMed
Chung, J., & Trivedi, V. U. (2003). The effect of friendly persuasion and gender on tax compliance behavior. Journal of Business Ethics, 47(2), 133145.Google Scholar
Coricelli, G., Rusconi, E., & Villeval, M. C. (2014). Tax evasion and emotions: An empirical test of re-integrative shaming theory. Journal of Economic Psychology, 40(C), 4961.Google Scholar
Crockett, D., & Wallendorf, M. (2004). The role of normative political ideology in consumer behavior. Journal of Consumer Research, 31(3), 511528.Google Scholar
Croson, R., & Gneezy, U. (2009). Gender differences in preferences. Journal of Economic Literature, 47(2), 448474.Google Scholar
Cullis, J., Jones, P., & Lewis, A. (2006). Tax framing, instrumentality and individual differences: Are there two different cultures? Journal of Economic Psychology, 27(2), 304320.Google Scholar
Cullis, J., Jones, P., & Savoia, A. (2012). Social norms and tax compliance: Framing the decision to pay tax. Journal of Socio-Economics, 41(2), 159168.Google Scholar
DeAngelo, H., & Masulis, R. W. (1980). Optimal capital structure under corporate and personal taxation. Journal of Financial Economics, 8(1), 329.Google Scholar
DeCicca, P., Kenkel, D., & Liu, F. (2013). Excise tax avoidance: The case of state cigarette taxes. Journal of Health Economics, 32(6), 11301141.Google Scholar
De Juan, A., Lasheras, M. A., & Mayo, R. (1994). Voluntary tax compliant behavior of Spanish income tax payers. Public Finance, 49, 90105.Google Scholar
Diamond, P. A., & Mirrlees, J. A. (1971a). Optimal taxation and public production I: Production efficiency. American Economic Review, 61(1), 827.Google Scholar
Diamond, P. A., & Mirrlees, J. A. (1971b). Optimal taxation and public production II: Tax rules. American Economic Review, 61(3), 261278.Google Scholar
Dixit, A., & Londregan, J. (1998). Ideology, tactics, and efficiency in redistributive politics. Quarterly Journal of Economics, 113(2), 497529.Google Scholar
Djanali, I., & Sheehan-Connor, D. (2012). Tax affinity hypothesis: Do we really hate paying taxes? Journal of Economic Psychology, 33(4), 758775.Google Scholar
Dyreng, S., Hoopes, J. L., & Wilde, J. H. (2014). Public pressure and corporate tax behavior. Working Paper, Ohio State University.Google Scholar
Eckel, C. C., Grossman, P. J., & Johnston, R. M. (2005). An experimental test of the crowding out hypothesis. Journal of Public Economics, 89(8), 15431560.Google Scholar
Einav, L., Knoepfle, D., Levin, J., & Sundaresan, N. (2014). Sales taxes and Internet commerce. American Economic Review, 104(1), 126.Google Scholar
Epstein, L. H., Dearing, K. K., Roba, L. G., & Finkelstein, E. (2010). The influence of taxes and subsidies on energy purchased in an experimental purchasing study. Psychological Science, 21(3), 406414.Google Scholar
Eriksen, K., & Fallan, L. (1996). Tax knowledge and attitudes towards taxation: A report on a quasi-experiment. Journal of Economic Psychology, 17(3), 387402.Google Scholar
Farrelly, M. C., Bray, J. W., Pechacek, T., & Woollery, T. (2001). Response by adults to increases in cigarette prices by sociodemographic characteristics. Southern Economic Journal, 68(1), 156165.Google Scholar
Feenberg, D. R., & Poterba, J. M. (1991). Which households own municipal bonds? Evidence from tax returns. National Tax Journal, 44(4), 93103.Google Scholar
Filippin, A., & Crosetto, P. (2014). A reconsideration of gender differences in risk attitudes. Working Paper, University of Milan.Google Scholar
Finkelstein, A. (2009). EZ-Tax: Tax salience and tax rates. Quarterly Journal of Economics, 124(3), 9691010.Google Scholar
Goldin, J. (2012). Sales tax not included: Designing commodity taxes for inattentive consumers. Yale Law Journal, 122(1), 258301.Google Scholar
Goldin, J. (2014). Optimal tax salience. Unpublished Manuscript, Yale Law School and Princeton University.Google Scholar
Goldin, J., & Homonoff, T. (2013). Smoke gets in your eyes: Cigarette tax salience and regressivity. American Economic Journal: Economic Policy, 5(1), 302336.Google Scholar
Goldin, J., & Listokin, Y. (2014). Tax expenditure salience. American Law and Economics Review, 16(1), 144176.Google Scholar
Goolsbee, A. (2000). In a world without borders: The impact of taxes on Internet commerce. Quarterly Journal of Economics, 115(2), 561576.Google Scholar
Grasmick, H. G., & Bursik, R. J. Jr. (1990). Conscience, significant others, and rational choice: Extending the deterrence model. Law and Society Review, 24(3), 837861.Google Scholar
Greenberg, S. B., & Greenberg, A. (2013). Public interests project frequency questionnaire, October 21–26, 2003. Greenberg Quinlan Rosner Research.Google Scholar
Gronberg, T. J., Luccasen, R. A. III, Turocy, T. L., & Van Huyck, J. B. (2012). Are tax-financed contributions to a public good completely crowded-out? Experimental evidence. Journal of Public Economics, 96(7), 596603.Google Scholar
Gruber, J. H., & Mullainathan, S. (2005). Do cigarette taxes make smokers happier? B.E. Journal of Economic Analysis and Policy, 5(1), 145.Google Scholar
Harbaugh, W. T., Mayr, U., & Burghart, D. R. (2007). Neural responses to taxation and voluntary giving reveal motives for charitable donations. Science, 316(5831), 16221625.Google Scholar
Hardisty, D. J., Johnson, E. J., & Weber, E. U. (2010). A dirty word or a dirty world? Attribute framing, political affiliation, and query theory. Psychological Science, 21(1), 8692.Google Scholar
Hasseldine, J., & Hite, P. A. (2003). Framing, gender and tax compliance. Journal of Economic Psychology, 24(4), 517533.Google Scholar
Hasseldine, D. J., Kaplan, S. E., & Fuller, L. R. (1994). Characteristics of New Zealand tax evaders: A note. Accounting & Finance, 34(2), 7993.Google Scholar
Her Majesty’s Revenue and Customs [HMRC] (2012). Budget 2012. Retrieved from http://webarchive.nationalarchives.gov.uk.Google Scholar
Hersch, J. (2000). Gender, income levels, and the demand for cigarettes. Journal of Risk and Uncertainty, 21(2–3), 263282.Google Scholar
Hibbing, J. R., Smith, K. B., & Alford, J. R. (2014). Differences in negativity bias underlie variations in political ideology. Brain and Behavioral Sciences, 37(3), 297307.Google Scholar
Hill, C. A. (2010). What cognitive psychologists should find interesting about tax. Psychonomic Bulletin & Review, 17(2), 180185.Google Scholar
Hines, J. R. (2007). Taxing consumption and other sins. Journal of Economic Perspectives, 21(1), 4968.Google Scholar
Homonoff, T. A. (2013). Can small incentives have large effects? The impact of taxes versus bonuses on disposable bag use. Working Paper, Princeton University.Google Scholar
Hu, Y. J., & Tang, Z. (2014). The impact of sales tax on internet and catalog sales: Evidence from a natural experiment. International Journal of Industrial Organization, 32, 8490.Google Scholar
Huddy, L., & Terkildsen, N. (1993). Gender stereotypes and the perception of male and female candidates. American Journal of Political Science, 37(1), 119147.Google Scholar
Internal Revenue Service [IRS] (2012). Tax gap for tax year 2006 overview. Retrieved from www.irs.gov/pub/newsroom/overview_tax_gap_2006.pdf.Google Scholar
Jackson, B. R., & Milliron, V. C. (1986). Tax compliance research: Findings, problems and prospects. Journal of Accounting Literature, 5, 125166.Google Scholar
Jha, P., & Chaloupka, F. J. (2000). The economics of global tobacco control. British Medical Journal, 321, 358361.Google Scholar
Jung, Y. H., Snow, A., & Trandel, G. A. (1994). Tax evasion and the size of the underground economy. Journal of Public Economics, 54, 391402.Google Scholar
Kahn, K. F. (1993). Gender differences in campaign messages: The political advertisements of men and women candidates for US Senate. Political Research Quarterly, 46(3), 481502.Google Scholar
Kesselman, J. R. (1989). Income tax evasion: An inter-sectoral analysis. Journal of Public Economics, 38, 137182.Google Scholar
Kahneman, D., & Tversky, A. (1979). Prospect theory: An analysis of decision under risk. Econometrica, 47, 263291.Google Scholar
Kahneman, D., & Tversky, A. (eds.). (2000). Choices, Values, and Frames. New York: Cambridge University Press.Google Scholar
Kasper, M., Kogler, C., & Kirchler, E. (2015). Tax policy and the news: An empirical analysis of taxpayers’ perceptions of tax-related media coverage and its impact on tax compliance. Journal of Behavioral and Experimental Economics, 54, 5863.Google Scholar
Kastlunger, B., Dressler, S. G., Kirchler, E., Mittone, L., & Voracek, M. (2010). Sex differences in tax compliance: Differentiating between demographic sex, gender-role orientation, and prenatal masculinization (2D:4D). Journal of Economic Psychology, 31(4), 542552.Google Scholar
Katz, M. A. (2011). The politics of purchasing: Ethical consumerism, civic engagement, and political participation in the United States. Doctoral dissertation, Department of Sociology, Virginia Polytechnic Institute and State University.Google Scholar
Kirchler, E. (2007). The Economic Psychology of Tax Behaviour. Cambridge: Cambridge University Press.Google Scholar
Kirchler, E., Hoelzl, E., & Wahl, I. (2008). Enforced versus voluntary tax compliance: The “slippery slope” framework. Journal of Economic Psychology, 29(2), 210225.Google Scholar
Kirchler, E., Maciejovsky, B., & Schneider, F. (2003). Everyday representations of tax avoidance, tax evasion, and tax flight: Do legal differences matter? Journal of Economic Psychology, 24(4), 535553.Google Scholar
Kirchler, E., Muehlbacher, S., Kastlunger, B., & Wahl, I. (2010). Why pay taxes? A review of tax compliance decisions. In Alm, J., Martinez-Vazquez, J., & Torgler, B. (eds.), Developing Alternative Frameworks for Explaining Tax Compliance (pp.1532). New York: Routledge.Google Scholar
Kite, M. E., Deaux, K., & Haines, E. L. (2008). Gender stereotypes. In Denmark, F. L. & Paludi, M. A. (eds.), Psychology of Women: A Handbook of Issues and Theories, 2nd ed. (pp. 205236). Westport, CT: Praeger.Google Scholar
Lamberton, C. (2013). A spoonful of choice: How allocation increases satisfaction with tax payments. Journal of Public Policy & Marketing, 32(2), 223238.Google Scholar
Lamberton, C. P., De Neve, J., & Norton, M. I. (2014). Eliciting taxpayer preferences increases tax compliance. Working Paper, University of Pittsburgh.Google Scholar
LeBoeuf, R. A., & Shafir, E. (2003). Deep thoughts and shallow frames: On the susceptibility to framing effects. Journal of Behavioral Decision Making, 16(2), 7792.Google Scholar
Lippa, R. A. (2005). Gender, Nature, and Nurture, 2nd ed. Mahwah, NJ: Lawrence Erlbaum Associates.Google Scholar
Manuszak, M. D., & Moul, C. C. (2009). How far for a buck? Tax differences and the location of retail gasoline activity in Southeast Chicagoland. Review of Economics and Statistics, 91(4), 744765.Google Scholar
Manzoor, S. H., & Straub, J. D. (2005). The robustness of Kingma’s crowd-out estimate: Evidence from new data on contributions to public radio. Public Choice, 123(3–4), 463476.Google Scholar
Markowitz, S., & Grossman, M. (2000). The effects of beer taxes on physical child abuse. Journal of Health Economics, 19(2), 271282.Google Scholar
McCaffery, E. J. (1994). The uneasy case for wealth transfer taxation. Yale Law Journal, 104(2), 283365.Google Scholar
McCaffery, E. J., & Baron, J. (2004). Framing and taxation: Evaluation of tax policies involving household composition. Journal of Economic Psychology, 25(6), 679705.Google Scholar
McCaffery, E. J., & Slemrod, J. (2006). Toward an agenda for behavioral public finance. In McCaffery, E. J. & Slemrod, J. (eds.), Behavioral Public Finance (pp. 331). New York: Sage.Google Scholar
McGowan, J. R. (2000). The effect of political affiliation on taxpayers’ attitudes toward alternative tax systems. Journal of the American Taxation Association, 22(1), 111128.Google Scholar
Mettler, S. (2011). The Submerged State. Chicago: University of Chicago Press.Google Scholar
Miles, M. R. (2014). Process over outcome: How perceptions of procedural fairness influence conservative support for redistributive taxes. Social Science Journal, 51(4), 615626.Google Scholar
Newman, B. J., & Bartels, B. L. (2011). Politics at the checkout line: Explaining political consumerism in the United States. Political Research Quarterly, 64(4), 803817.Google Scholar
Nonnemaker, J. M., & Farrelly, M. C. (2011). Smoking initiation among youth: The role of cigarette excise taxes and prices by race/ethnicity and gender. Journal of Health Economics, 30(3), 560567.Google Scholar
O’Donoghue, T., & Rabin, M. (2003). Studying optimal paternalism, illustrated by a model of sin taxes. American Economic Review, 93(2), 186191.Google Scholar
O’Donoghue, T., & Rabin, M. (2006). Optimal sin taxes. Journal of Public Economics, 90(10), 18251849.Google Scholar
OECD (Organization for Economic Co-operation and Development) (2013). What drives tax morale? Retrieved from www.oecd.org/ctp/tax-global/TaxMorale_march13.pdf.Google Scholar
Olivola, C. Y., Kim, Y., Merzel, A., Kareev, Y., Avrahami, J., & Ritov, I. (2014). Diffusion of responsibility across cultures and contexts: The impact of individual, cultural, and contextual factors on responses to the Volunteer’s Dilemma Game. Unpublished Manuscript, Carnegie Mellon University.Google Scholar
Olivola, C. Y., & Sussman, A. B. (2014). Many behavioral tendencies associated with right-leaning (conservative) political ideologies are malleable and unrelated to negativity. Brain and Behavioral Sciences, 37(3), 323324.Google Scholar
Orviska, M., & Hudson, J. (2002). Tax evasion, civic duty and the law abiding citizen. European Journal of Political Economy, 19(1), 83102.Google Scholar
Parker, S. C. (2003). Does tax evasion affect occupational choice? Oxford Bulletin of Economics and Statistics, 65(3), 379394.Google Scholar
Payne, A. A. (1998). Does the government crowd-out private donations? New evidence from a sample of non-profit firms. Journal of Public Economics, 69(3), 323345.Google Scholar
Pestieau, P., & Possen, U. M. (1991). Tax evasion and occupational choice. Journal of Public Economics, 45, 107125.Google Scholar
Pestieau, P., & Possen, U. M. (1992). How do taxes affect occupational choice? Public Finance, 47, 108119.Google Scholar
Pickhardt, M., & Prinz, A. (2014). Behavioral dynamics of tax evasion – A survey. Journal of Economic Psychology, 40, 119.Google Scholar
Piketty, T. (1995). Social mobility and redistributive politics. Quarterly Journal of Economics, 110(3), 551584.Google Scholar
Porcano, T. M. (1988). Correlates of tax evasion. Journal of Economic Psychology, 9(1), 4767.Google Scholar
Poterba, J. M. (2002). Taxation, risk-taking, and household portfolio behavior. Handbook of Public Economics, 3, 11091171.Google Scholar
Prinz, A., Muehlbacher, S., & Kirchler, E. (2014). The slippery slope framework on tax compliance: An attempt to formalization. Journal of Economic Psychology, 40, 2034.Google Scholar
Ramsey, F. P. (1927). A contribution to the theory of taxation. Economic Journal, 37(145), 4761.Google Scholar
Reckers, P. M., Sanders, D. L., & Roark, S. J. (1994). The influence of ethical attitudes on taxpayer compliance. National Tax Journal, 47(4), 825836.Google Scholar
Reimers, S. (2009). A paycheck half-empty or half-full? Framing, fairness and progressive taxation. Judgment and Decision Making, 4(6), 461466.Google Scholar
Rivers, N., & Schaufele, B. (2014). Salience of carbon taxes in the gasoline market. Working Paper, University of Ottawa.Google Scholar
Roos, J. M. T., & Shachar, R. (2014). When Kerry met Sally: Politics and perceptions in the demand for movies. Management Science, 60(7), 16171631.Google Scholar
Sausgruber, R., & Tyran, J. R. (2014). Discriminatory taxes are unpopular—even when they are efficient and distributionally fair. Journal of Economic Behavior & Organization, 108, 463476.Google Scholar
Schepanski, A., & Shearer, T. (1995). A prospect theory account of the income tax withholding phenomenon. Organizational Behavior and Human Decision Processes, 63(2), 174186.Google Scholar
Schmölders, G. (1959). Fiscal psychology: A new branch of public finance. National Tax Journal, 12(4), 340345.Google Scholar
Scholz, J. T., & Lubell, M. (1998). Adaptive political attitudes: Duty, trust, and fear as monitors of tax policy. American Journal of Political Science, 42, 903920.Google Scholar
Schwartz, R., & Orleans, S. (1967). On legal sanctions. University of Chicago Law Review, 34, 282300.Google Scholar
Scott, W. J., & Grasmick, H. G. (1981). Deterrence and income tax cheating: Testing interaction hypotheses in utilitarian theories. Journal of Applied Behavioral Science, 17(3), 395408.Google Scholar
Shah, A. M., Bettman, J. R., Ubel, P. A., Keller, P. A., & Britton, J. E. (2014). Surcharges plus unhealthy labels reduce demand for unhealthy menu items. Journal of Marketing Research, 51(6), 773789.Google Scholar
Shu, L. L., Mazar, N., Gino, F., Ariely, D., & Bazerman, M. H. (2012). Signing at the beginning makes ethics salient and decreases dishonest self-reports in comparison to signing at the end. Proceedings of the National Academy of Sciences of the United States of America, 109(38), 1519715200.Google Scholar
Slemrod, J. (2007). Cheating ourselves: The economics of tax evasion. Journal of Economic Perspectives, 21(1), 2548.Google Scholar
Soliman, A., Jones, P., & Cullis, J. (2014). Learning in experiments: Dynamic interaction of policy variables designed to deter tax evasion. Journal of Economic Psychology, 40, 175186.Google Scholar
Spence, J. T., & Buckner, C. (1995). Masculinity and femininity: Defining the undefinable. In Kalbfleisch, P. J. & Cody, M. J. (eds.), Gender, Power, and Communication in Human Relationships (pp. 105138). Hillsdale, NJ: Lawrence Erlbaum.Google Scholar
Spicer, M. W. (1986). Civilization at a discount: The problem of tax evasion. National Tax Journal, 39(1), 1320.Google Scholar
Spicer, M. W., & Lundstedt, S. B. (1976). Understanding tax evasion. Public Finance, 31, 295305.Google Scholar
Stehr, M. (2007). The effect of cigarette taxes on smoking among men and women. Health Economics, 16(12), 13331343.Google Scholar
Steinberg, R. (1991). Does government spending crowd out donations? Annals of Public and Cooperative Economics, 62(4), 591612.Google Scholar
Stewart, N., Chater, N., & Brown, G. D. A. (2006). Decision by sampling. Cognitive Psychology, 53, 126.Google Scholar
Sussman, A. B., & Olivola, C. Y. (2011). Axe the tax: Taxes are disliked more than equivalent costs. Journal of Marketing Research, 48, S91S101.Google Scholar
Tan, F., & Yim, A. (2014). Can strategic uncertainty help deter tax evasion? An experiment on auditing rules. Journal of Economic Psychology, 40(C), 161174.Google Scholar
Torgler, B. (2003). To evade taxes or not to evade: That is the question. Journal of Socio-Economics, 32(3), 283302.Google Scholar
Torgler, B. (2007). Tax Compliance and Tax Morale: A Theoretical and Empirical Analysis. Northampton, MA: Edward Elgar.Google Scholar
Torgler, B., & Valev, N. T. (2010). Gender and public attitudes toward corruption and tax evasion. Contemporary Economic Policy, 28(4), 554568.Google Scholar
Tversky, A., & Kahneman, D. (1981). The framing of decisions and the psychology of choice. Science, 211(4481), 453458.Google Scholar
Tversky, A., & Kahneman, D. (1991). Loss aversion in riskless choice: A reference-dependent model. Quarterly Journal of Economics, 106(4), 10391061.Google Scholar
Verboon, P., & Van Dijke, M. (2007). A self-interest analysis of justice and tax compliance: How distributive justice moderates the effect of outcome favorability. Journal of Economic Psychology, 28(6), 704727.Google Scholar
Vesterlund, L., Babcock, L., & Weingart, L. (2014). Breaking the glass ceiling with “no”: Gender differences in declining requests for non-promotable tasks. Unpublished Manuscript, Carnegie Mellon University.Google Scholar
Wagenaar, A. C., Salois, M. J., & Komro, K. A. (2009). Effects of beverage alcohol price and tax levels on drinking: A meta-analysis of 1003 estimates from 112 studies. Addiction, 104(2), 179190.Google Scholar
Wahl, I., Kastlunger, B., & Kirchler, E. (2010). Trust in authorities and power to enforce tax compliance: An empirical analysis of the “Slippery Slope Framework.” Law & Policy, 32(4), 383406.Google Scholar
Wahlund, R. (1992). Tax changes and economic behavior: The case of tax evasion. Journal of Economic Psychology, 13(4), 657677.Google Scholar
Wallschutzky, I. G. (1984). Possible causes of tax evasion. Journal of Economic Psychology, 5, 371384.Google Scholar
Warr, P. G. (1982). Pareto optimal redistribution and private charity. Journal of Public Economics, 19, 131138.Google Scholar
Watson, H. (1985). Tax evasion and labor markets. Journal of Public Economics, 27, 231246.Google Scholar
Webley, P., Cole, M., & Eidjar, O.-P. (2001). The prediction of self-reported and hypothetical tax-evasion: Evidence from England, France and Norway. Journal of Economic Psychology, 22, 141155.Google Scholar
Wenzel, M. (2004). An analysis of norm processes in tax compliance. Journal of Economic Psychology, 25(2), 213228.Google Scholar
Wenzel, M. (2005). Misperceptions of social norms about tax compliance: From theory to intervention. Journal of Economic Psychology, 26(6), 862883.Google Scholar
Whillans, A. V., Wispinski, N. J., & Dunn, E. W. (under review). Seeing wealth as a responsibility improves attitudes toward taxation.Google Scholar
Winter, N. J. (2010). Masculine Republicans and feminine Democrats: Gender and Americans’ explicit and implicit images of the political parties. Political Behavior, 32(4), 587618.Google Scholar

Save book to Kindle

To save this book to your Kindle, first ensure coreplatform@cambridge.org is added to your Approved Personal Document E-mail List under your Personal Document Settings on the Manage Your Content and Devices page of your Amazon account. Then enter the ‘name’ part of your Kindle email address below. Find out more about saving to your Kindle.

Note you can select to save to either the @free.kindle.com or @kindle.com variations. ‘@free.kindle.com’ emails are free but can only be saved to your device when it is connected to wi-fi. ‘@kindle.com’ emails can be delivered even when you are not connected to wi-fi, but note that service fees apply.

Find out more about the Kindle Personal Document Service.

Available formats
×

Save book to Dropbox

To save content items to your account, please confirm that you agree to abide by our usage policies. If this is the first time you use this feature, you will be asked to authorise Cambridge Core to connect with your account. Find out more about saving content to Dropbox.

Available formats
×

Save book to Google Drive

To save content items to your account, please confirm that you agree to abide by our usage policies. If this is the first time you use this feature, you will be asked to authorise Cambridge Core to connect with your account. Find out more about saving content to Google Drive.

Available formats
×