Study title

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 question was to see how moral emotions are related to tax avoidance. Specifically we wished to see induced moral emotions, such as anger, disgust or contempt, would lead to different evaluations of a tax avoidance scenario and different responses in terms of chosen actions. In experiment 2, the research question was to see if there were different forms of moral emotions induced through personal relevance and/or the identity of the transgressor in the tax avoidance scenario and if this lead to differences in chosen responses. In experiment 3, the primary question was do subjects who put off a tax filing tax feel a greater sense of emotion, in particular relief, when completing the task then those who address it sooner.Good tax design and administration are central to the functioning of the economy. Taxes are important determinants of economic behaviour, and good implementation can significantly increase economic and social welfare. The role of the Tax Administration Research Centre is to deliver research that enhances tax policy and provides lasting benefit to the economy. There are many research tools that can contribute to this goal but the greatest success will be achieved by combining a range of research methodologies and disciplines. The Centre will unite researchers from two institutions with distinguished reputations for research into tax administration and tax design. Complementary abilities and methodologies will be brought together to address a wide range of intersecting research projects. The research methodologies will include economic modelling, econometric analysis, experimentation,...