Blaufus, Kay; Braune, Matthias; Hundsdoerfer, Jochen; Jacob, Martin
Year of publication:
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