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Preregistration

Punitive Reactions to Tax Evasion in Italy: The Moderating Role of Economic System Justification

Author(s) / Creator(s)

De Cristofaro, Valeria
Giacomantonio, Mauro

Abstract / Description

Two motives behind people’s punitive reactions can be identified: a retributive motive, which emphasizes people’s desire to punish offenders in proportion of their offense, and a utilitarian motive, which emphasizes people’s desire to punish offenders in order to prevent future crimes. This work proposes that economic system-justifying beliefs may influence punitive reactions toward tax evasion depending on the extent to which retributive-based and utilitarian-based information about the tax evasion behavior is more (or less) salient. Based on the assumption that high system justifiers do not tolerate any violation of the social order and tend to defend the extant status quo, we investigate whether they are more likely to exhibit stronger punitive reactions when the retributive or utilitarian motive of punishment is high in salience. By integrating the punishment perspective with the system justification perspective, we intend to provide new insights about reasons why, and under what circumstances, people punish tax evaders.
This is a preregistration of the article: De Cristofaro, V., & Giacomantonio, M. (2022). Punitive reactions to tax evasion in Italy: The moderating role of economic system justification. Zeitschrift für Psychologie, 230(2), 94–103. https://doi.org/10.1027/2151-2604/a000456

Keyword(s)

Tax Evasion Punishment System Justification

Persistent Identifier

PsychArchives acquisition timestamp

2020-09-15 09:51:03 UTC

Citation

De Cristofaro, V., & Giacomantonio, M. (2020). Punitive Reactions to Tax Evasion in Italy: The Moderating Role of Economic System Justification. Leibniz Institut für Psychologische Information und Dokumentation (ZPID). https://doi.org/10.23668/PSYCHARCHIVES.3471
  • Author(s) / Creator(s)
    De Cristofaro, Valeria
  • Author(s) / Creator(s)
    Giacomantonio, Mauro
  • PsychArchives acquisition timestamp
    2020-09-15T09:51:03Z
  • Made available on
    2020-09-15T09:51:03Z
  • Date of first publication
    2020-09
  • Abstract / Description
    Two motives behind people’s punitive reactions can be identified: a retributive motive, which emphasizes people’s desire to punish offenders in proportion of their offense, and a utilitarian motive, which emphasizes people’s desire to punish offenders in order to prevent future crimes. This work proposes that economic system-justifying beliefs may influence punitive reactions toward tax evasion depending on the extent to which retributive-based and utilitarian-based information about the tax evasion behavior is more (or less) salient. Based on the assumption that high system justifiers do not tolerate any violation of the social order and tend to defend the extant status quo, we investigate whether they are more likely to exhibit stronger punitive reactions when the retributive or utilitarian motive of punishment is high in salience. By integrating the punishment perspective with the system justification perspective, we intend to provide new insights about reasons why, and under what circumstances, people punish tax evaders.
    en_US
  • Abstract / Description
    This is a preregistration of the article: De Cristofaro, V., & Giacomantonio, M. (2022). Punitive reactions to tax evasion in Italy: The moderating role of economic system justification. Zeitschrift für Psychologie, 230(2), 94–103. https://doi.org/10.1027/2151-2604/a000456
    en
  • Publication status
    other
  • Citation
    De Cristofaro, V., & Giacomantonio, M. (2020). Punitive Reactions to Tax Evasion in Italy: The Moderating Role of Economic System Justification. Leibniz Institut für Psychologische Information und Dokumentation (ZPID). https://doi.org/10.23668/PSYCHARCHIVES.3471
    en
  • Persistent Identifier
    https://hdl.handle.net/20.500.12034/3086
  • Persistent Identifier
    https://doi.org/10.23668/psycharchives.3471
  • Language of content
    eng
    en_US
  • Is related to
    https://doi.org/10.23668/psycharchives.4235
  • Is related to
    https://doi.org/10.1027/2151-2604/a000456
  • Is related to
    https://doi.org/10.23668/psycharchives.5361
  • Is related to
    https://doi.org/10.23668/psycharchives.5006
  • Is related to
    https://doi.org/10.23668/psycharchives.4956
  • Keyword(s)
    Tax Evasion
    en_US
  • Keyword(s)
    Punishment
    en_US
  • Keyword(s)
    System Justification
    en_US
  • Dewey Decimal Classification number(s)
    150
  • Title
    Punitive Reactions to Tax Evasion in Italy: The Moderating Role of Economic System Justification
    en_US
  • DRO type
    preregistration
    en_US
  • Visible tag(s)
    PsychLab
    en