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The Influence Of Guilt Cognitions On Taxpayers’ Voluntary Disclosures, Jonathan Farrar, Cass Hausserman, Paul Dunn
The Influence Of Guilt Cognitions On Taxpayers’ Voluntary Disclosures, Jonathan Farrar, Cass Hausserman, Paul Dunn
Business Faculty Publications and Presentations
Guilt is a powerful emotion that is known to influence ethical decision-making. Nevertheless, the role of guilt cognitions in influencing restorative behaviour following an unethical action is not well understood. Guilt cognitions are interrelated beliefs about an individual’s role in a negative event. We experimentally investigate the joint impact of three guilt cognitions – responsibility for a decision, justification for a decision, and foreseeability of consequences – on a taxpayer’s decision to make a tax amnesty disclosure. Tax amnesties encourage delinquent taxpayers to self-correct to avoid severe penalties that would result if their tax evasion were discovered. Our findings suggest …
An Exploratory Investigation Of Extrinsic And Intrinsic Motivations In Tax Amnesty Decision-Making, Jonathan Farrar, Cass Hausserman
An Exploratory Investigation Of Extrinsic And Intrinsic Motivations In Tax Amnesty Decision-Making, Jonathan Farrar, Cass Hausserman
Business Faculty Publications and Presentations
The tax compliance literature on tax amnesties does not explicitly consider the underlying motivational influences on taxpayers’ self-correction decisions. Extant tax amnesty studies imply that extrinsic motives are the basis for self-correction, and only a few consider intrinsic motives (Rechberger, Hartner, Kirchler & Hämmerle, 2010; Torgler & Schaltegger, 2005). Consequently, we explore how extrinsic and intrinsic motives affect tax amnesty decision-making, following an unintentional taxpayer error. We conduct a quasi-experimental conjoint analysis on 1,266 taxpayers and vary the error magnitude. Results indicate that when taxpayers contemplate making a tax amnesty disclosure, desire to avoid a penalty is the most influential …