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  1. Shaming of Tax Evaders: Empirical Evidence on Perceptions of Retributive Justice and Tax Compliance Intentions.Oliver Nnamdi Okafor - 2022 - Journal of Business Ethics 182 (2):377-395.
    Although naming-and-shaming (shaming) is a commonly used tax enforcement mechanism, little is known about the efficacy of shaming tax evaders. Through two experiments, this study examines the effects of shaming tax evaders on third-party observers’ perceptions of retributive justice and tax compliance intentions, and whether the salience of persuasion of observers moderates these relationships. Based on insights from defiance theory, the message learning model, and persuasive communications, this study predicts and finds that shaming evaders increases observers’ tax compliance intentions. Furthermore, (...)
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  • To Punish or Not to Punish? The Impact of Tax Fraud Punishment on Observers’ Tax Compliance.Jonathan Farrar & Tisha King - 2022 - Journal of Business Ethics 183 (1):289-311.
    This article synthesizes insights from deterrence theory and social psychology literature on retributive justice to develop and test a theoretical model which predicts how and why observers’ tax compliance intentions are influenced by knowledge of the punitive outcomes faced by individuals found guilty of tax fraud. We test our model experimentally on a sample of Canadian taxpayers and manipulate perceived responsibility for a fraud and whether a fraud perpetrator is punished. We show that observers’ tax compliance increases when a fraud (...)
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  • The Association Between Vertical Equity and Presidential Voting Behavior and Taxpayers’ Compliance.Jonathan Farrar, Dawn W. Massey, Errol Osecki & Linda Thorne - 2020 - Journal of Business Ethics 172 (1):101-114.
    Since taking office, the President of the United States has consistently refused to make his tax returns available for public scrutiny. In so doing, he has broken with presidential tradition and kept people guessing about what his tax returns would show if they were disclosed. Interestingly enough, in the absence of concrete knowledge about the President’s tax circumstances, some taxpayers perceive that he did not pay his fair share and others perceive that he did. This situation presents an opportunity for (...)
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  • Cash and the Hidden Economy: Experimental Evidence on Fighting Tax Evasion in Small Business Transactions.Ho Fai Chan, Uwe Dulleck, Jonas Fooken, Naomi Moy & Benno Torgler - 2022 - Journal of Business Ethics 185 (1):89-114.
    Increasing the tax compliance of self-employed business owners—particularly of trade-specific service providers such as those involved in construction and repair work—remains an ongoing challenge for tax authorities. From a compliance point of view, cash transactions are particularly problematic when services are paid for on the spot, as these exchanges are difficult to audit. We present experimental evidence testing ten different policy strategies rooted in the enforcement, service, and trust/social paradigms, in a setting that allows payment either via a transaction that (...)
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  • Selfish Sharing? The Impact of the Sharing Economy on Tax Reporting Honesty.Leslie Berger, Lan Guo & Tisha King - 2020 - Journal of Business Ethics 167 (2):181-205.
    In the last decade, advances in technology have significantly disrupted the way firms provide goods and services. At the forefront of this technological disruption is the sharing economy, where individuals earn income by providing services or sharing assets through peer-to-peer platforms. With global revenues in the sharing economy projected to increase substantially in the next decade, income from this economy will continue to be an important source of tax revenues for governments around the world. However, sceptics argue that the sharing (...)
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