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Article Dans Une Revue Experimental Economics Année : 2010

Cheating, Emotions, and Rationality: An Experiment on Tax Evasion

Résumé

The economics-of-crime approach usually ignores the emotional cost and benefit of cheating. In this paper, we investigate the relationships between emotions, deception, and rational decision-making by means of an experiment on tax evasion. Emotions are measured by skin conductance responses and self-reports. We show that the intensity of anticipated and anticipatory emotions before reporting positively correlates with both the decision to cheat and the proportion of evaded income. The experienced emotional arousal after an audit increases with the monetary sanctions and the arousal is even stronger when the evader's picture is publicly displayed. We also find that the risk of a public exposure of deception deters evasion whereas the amount of fines encourages evasion. These results suggest that an audit policy that strengthens the emotional dimension of cheating favors compliance.
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Dates et versions

halshs-00462067 , version 1 (30-04-2010)

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Giorgio Coricelli, Mateus Joffily, Claude Montmarquette, Marie Claire Villeval. Cheating, Emotions, and Rationality: An Experiment on Tax Evasion. Experimental Economics, 2010, 13 (2), pp.226-247. ⟨10.1007/s10683-010-9237-5⟩. ⟨halshs-00462067⟩
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