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Tax Amnesties, Justice Perceptions, and Filing Behavior: A Simulation Study
Author(s) -
RECHBERGER SILVIA,
HARTNER MARTINA,
KIRCHLER ERICH,
HÄMMERLE FRANZISKA KATHARINA
Publication year - 2010
Publication title -
law and policy
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.534
H-Index - 45
eISSN - 1467-9930
pISSN - 0265-8240
DOI - 10.1111/j.1467-9930.2009.00316.x
Subject(s) - retributive justice , punishment (psychology) , amnesty , compliance (psychology) , tax evasion , economic justice , value (mathematics) , perception , social psychology , psychology , criminology , public economics , economics , political science , microeconomics , law , computer science , machine learning , neuroscience , human rights
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.