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 JustificationPersistent 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
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preregistration_DeCristofaro&Giacomantonio_2020.pdfAdobe PDF - 257.57KBMD5: cbddec336f16f9c57e79dfc111cee7fa
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There are no other versions of this object.
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Author(s) / Creator(s)De Cristofaro, Valeria
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Author(s) / Creator(s)Giacomantonio, Mauro
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PsychArchives acquisition timestamp2020-09-15T09:51:03Z
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Made available on2020-09-15T09:51:03Z
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Date of first publication2020-09
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Abstract / DescriptionTwo 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
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Abstract / DescriptionThis 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/a000456en
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Publication statusother
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CitationDe 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.3471en
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Persistent Identifierhttps://hdl.handle.net/20.500.12034/3086
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Persistent Identifierhttps://doi.org/10.23668/psycharchives.3471
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Language of contentengen_US
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Is related tohttps://doi.org/10.23668/psycharchives.4235
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Is related tohttps://doi.org/10.1027/2151-2604/a000456
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Is related tohttps://doi.org/10.23668/psycharchives.5361
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Is related tohttps://doi.org/10.23668/psycharchives.5006
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Is related tohttps://doi.org/10.23668/psycharchives.4956
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Keyword(s)Tax Evasionen_US
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Keyword(s)Punishmenten_US
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Keyword(s)System Justificationen_US
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Dewey Decimal Classification number(s)150
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TitlePunitive Reactions to Tax Evasion in Italy: The Moderating Role of Economic System Justificationen_US
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DRO typepreregistrationen_US
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Visible tag(s)PsychLaben