Tax evasion and emotions: An empirical test of re-integrative shaming theory |
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Institution: | 1. Paris School of Economics and University Paris 1 Panthéon-Sorbonne. CES, 106 Bd. de l’hôpital, Paris 75013, France;2. Aix-Marseille Univ., CNRS, EHESS, Centrale Marseille, AMSE, 5-9 Boulevard Maurice Bourdet, 13001 Marseille, France;3. CEREN, EA 7477, Burgundy School of Business, Université Bourgogne Franche-Comté, 29 Rue Sambin, Dijon 21000, France;4. Department of Economics, University of Wyoming, Laramie, WY 82071-3985, United States;1. Imperial College London, The Behavioural Insights Team, United Kingdom;2. University of Chicago, United States;3. University of Chicago, United States;4. University of Warwick, United Kingdom;1. Department of International Economics, Government and Business, Copenhagen Business School, Porcelænshaven 24A, 1-4 floor, 2000 Frederiksberg, Denmark;2. Department of Organization, Copenhagen Business School, Kilevej 14A, 2000 Frederiksberg, Denmark |
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Abstract: | Shaming can be either of two types, shaming that becomes stigmatization of the offender and favors his exclusion from the community, or shaming that is followed by forgiveness and reintegration of the deviant. Here we test experimentally these aspects of shaming theory with a repeated tax-payment game, in which the shaming “ritual” consisted of displaying the evader’s picture in addition to charging monetary sanctions. Results show that when cheating is made public and the contravener is not successively reintegrated, the total amount of cheating is significantly increased compared to when cheating is made public but publicity is immediately followed by reintegration. The former condition is associated with more intense negative emotions related to cheating. This suggests that the employment of a social shaming mechanism may be an effective, albeit very sensitive, tool in the hands of policy makers. |
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Keywords: | Tax evasion Moral emotions Shaming theory Cheating behavior Experiment |
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