Rationality Versus Emotions: The Case of Tax Ethics and Compliance

Journal of Business Ethics, Volume 109, Issue 3, 2011, Pages 339-350.

Cited by: 41|Bibtex|Views0|Links
Keywords:
rationalityemotioncognitionemotionsaffect

Abstract:

Businesses that rely heavily on cash transactions have been found to be particularly susceptible to low tax ethics. Recent research indicates that cash is a highly powerful and tempting reward, which elicits a strong emotional response. In this article, we investigate how emotions affect tax ethics in a series of experimental studies. Spe...More

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