Tax Amnesties, Justice Perceptions, and Filing Behavior: A Simulation Study

12 Pages Posted: 22 Mar 2010

See all articles by Silvia Rechberger

Silvia Rechberger

affiliation not provided to SSRN

Martina Hartner

affiliation not provided to SSRN

Erich Kirchler

University of Vienna - Faculty of Psychology

Franziska Katharina Hämmerle

affiliation not provided to SSRN

Abstract

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.

Suggested Citation

Rechberger, Silvia and Hartner, Martina and Kirchler, Erich and HÄMMERLE, FRANZISKA KATHARINA, Tax Amnesties, Justice Perceptions, and Filing Behavior: A Simulation Study. Law & Policy, Vol. 32, Issue 2, pp. 214-225, April 2010, Available at SSRN: https://ssrn.com/abstract=1571806 or http://dx.doi.org/10.1111/j.1467-9930.2009.00316.x

Silvia Rechberger (Contact Author)

affiliation not provided to SSRN

No Address Available

Martina Hartner

affiliation not provided to SSRN

No Address Available

Erich Kirchler

University of Vienna - Faculty of Psychology ( email )

Universitaetsstrasse 7
Vienna, A-1010
Austria
+43 1 42 7747332 (Phone)
+43 1 42 7747339 (Fax)

HOME PAGE: http://homepage.univie.ac.at/erich.kirchler

FRANZISKA KATHARINA HÄMMERLE

affiliation not provided to SSRN

No Address Available

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