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TAX AVOIDANCE
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Investigations into the role of moral emotions on tax avoidance and tax filing, experimental data 2018
The data contains the results from three experiments investigating the role of emotions. The first two focus on the moral emotions anger, disgust and contempt with regard to reactions to stories of tax avoidance. The third experiment studies the role of relief in the decision to delay or to procrastinate an unpleasant tax such as tax filing.
In experiment 1, the research...
The effect of consumer boycotts on the tax morale of multinational companies: Experimental data
Data resulting from an experiment analysing corporate tax avoidance in a stylized experimental Bertrand setting with homogenous products and symmetric firms and consumers. The experiment investigates how market concentration and information disclosure of firms’ tax avoidance behaviour could reduce corporate tax avoidance. Data show that making corporate tax behaviour more...