Decision frame and opportunity as determinants of tax cheating. An international experimental study

Henry S.J. Robben, Paul Webley, Russell H. Weigel, Karl Erik Wärneryd, Karyl A. Kinsey, Dick J. Hessing, Francisco Alvira Martin, Henk Elffers, Richard Wahlund, Luk Van Langenhove, Susan B. Long, John T. Scholz

Research output: Contribution to journalArticle

53 Scopus citations

Abstract

The experimental studies described in this article were designed to examine the effects of decision frame and opportunity on tax evasion behavior in the context of a business management task that required subjects to file simulated tax returns. The data analyzed were derived from 674 subjects representing samples drawn for ten separate experiments conducted in six different countries.

Original languageEnglish (US)
Pages (from-to)341-364
Number of pages24
JournalJournal of Economic Psychology
Volume11
Issue number3
DOIs
StatePublished - Sep 1990

ASJC Scopus subject areas

  • Applied Psychology
  • Sociology and Political Science
  • Economics and Econometrics

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    Robben, H. S. J., Webley, P., Weigel, R. H., Wärneryd, K. E., Kinsey, K. A., Hessing, D. J., Martin, F. A., Elffers, H., Wahlund, R., Van Langenhove, L., Long, S. B., & Scholz, J. T. (1990). Decision frame and opportunity as determinants of tax cheating. An international experimental study. Journal of Economic Psychology, 11(3), 341-364. https://doi.org/10.1016/0167-4870(90)90017-4