TY - CHAP
T1 - Prosociality and fiscal honesty
T2 - Tax evasion in Italy, United Kingdom, and Sweden
AU - Ponzano, Ferruccio
AU - Ottone, Stefania
N1 - Publisher Copyright:
© 2019 Elsevier Inc. All rights reserved.
PY - 2019/1/1
Y1 - 2019/1/1
N2 - In this experimental study, we focus on the relationship between prosociality and fiscal honesty in different institutional scenarios relevant to welfare states. We combine three different experimental settings: efficiency, tax rate, and support for people in need. We ran the experiment in three European countries: Italy, United Kingdom, and Sweden. Our main result shows that prosociality plays a key role in determining tax compliance in the different laboratories, even if prosocial people’s choices are not independent from the institutional context. Thus, both culture and institutions may determine the different levels of tax compliance in the three countries considered for study. Policy implications and suggestions for further research are presented in the concluding section.
AB - In this experimental study, we focus on the relationship between prosociality and fiscal honesty in different institutional scenarios relevant to welfare states. We combine three different experimental settings: efficiency, tax rate, and support for people in need. We ran the experiment in three European countries: Italy, United Kingdom, and Sweden. Our main result shows that prosociality plays a key role in determining tax compliance in the different laboratories, even if prosocial people’s choices are not independent from the institutional context. Thus, both culture and institutions may determine the different levels of tax compliance in the three countries considered for study. Policy implications and suggestions for further research are presented in the concluding section.
KW - Cross-country analysis
KW - Honesty
KW - Institutions
KW - Prosociality
KW - Tax compliance
UR - http://www.scopus.com/inward/record.url?scp=85082619781&partnerID=8YFLogxK
U2 - 10.1016/B978-0-12-815857-9.00016-9
DO - 10.1016/B978-0-12-815857-9.00016-9
M3 - Chapter
SP - 289
EP - 318
BT - Dishonesty in Behavioral Economics
PB - Elsevier
ER -