دانلود مقاله ISI انگلیسی شماره 41709
ترجمه فارسی عنوان مقاله

فرار مالیاتی و احساسات: آزمون تجربی از نظریه شرمندگی انسجام مجدد

عنوان انگلیسی
Tax evasion and emotions: An empirical test of re-integrative shaming theory
کد مقاله سال انتشار تعداد صفحات مقاله انگلیسی
41709 2014 13 صفحه PDF
منبع

Publisher : Elsevier - Science Direct (الزویر - ساینس دایرکت)

Journal : Journal of Economic Psychology, Volume 40, February 2014, Pages 49–61

ترجمه کلمات کلیدی
فرار مالیاتی انگیزش و هیجان - احساسات اخلاقی - نظریه شرمندگی - رفتار تقلب - تجربه
کلمات کلیدی انگلیسی
H26; C91Motivation and emotion 2360Tax evasion; Moral emotions; Shaming theory; Cheating behavior; Experiment
پیش نمایش مقاله
پیش نمایش مقاله  فرار مالیاتی و احساسات: آزمون تجربی از نظریه شرمندگی انسجام مجدد

چکیده انگلیسی

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.