Tuesday, June 1, 2010
Silvia Rechberger, Martina Hartner, Erich Kirchler & Franziska Katharina Hämmerle (all of University of Vienna, Department of Psychology) have published Tax Amnesties, Justice Perceptions, and Filing Behavior: A Simulation Study, 32 Law & Pol'y 214 (2010). Here is the abstract:
A simulation study demonstrates the influence of perceived justice of a tax amnesty on subsequent tax compliance. In addition, it investigates how the amnesty is perceived to serve the punishment objectives retribution (i.e., giving offenders what they “deserve”) and value restoration (i.e., restoring the values violated by tax evasion). Hierarchical regression analysis revealed the expected positive influence of justice on subsequent tax compliance. However, when the influence of punishment objectives was controlled for the influence of justice disappeared, while retribution and value restoration showed positive effects on post-amnesty tax compliance.