Shaming of Tax Evaders: Empirical Evidence on Perceptions of Retributive Justice and Tax Compliance Intentions

Although naming-and-shaming (shaming) is a commonly used tax enforcement mechanism, little is known about the efficacy of shaming tax evaders. Through two experiments, this study examines the effects of shaming tax evaders on third-party observers’ perceptions of retributive justice and tax complian...

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Published in:Journal of business ethics 2023-01, Vol.182 (2), p.377-395
Main Author: Okafor, Oliver Nnamdi
Format: Article
Language:English
Subjects:
Behavior
Business and Management
Business Ethics
Celebrities
Compliance
Delinquency
Education
Efficacy
Enforcement
Ethics
Experiments
Fines & penalties
Justice
Management
Naming
Original Paper
Perceptions
Persuasion
Philosophy
Punishment
Quality of Life Research
Tax evasion
Tax returns
Taxation
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creator Okafor, Oliver Nnamdi
description Although naming-and-shaming (shaming) is a commonly used tax enforcement mechanism, little is known about the efficacy of shaming tax evaders. Through two experiments, this study examines the effects of shaming tax evaders on third-party observers’ perceptions of retributive justice and tax compliance intentions, and whether the salience of persuasion of observers moderates these relationships. Based on insights from defiance theory, the message learning model, and persuasive communications, this study predicts and finds that shaming evaders increases observers’ tax compliance intentions. Furthermore, the results show that higher persuasion, which includes sanction and normative appeals, affects observers’ tax compliance intentions. This study also suggests that shaming has a positive effect on perceptions of retributive justice. Importantly, the results reveal that perceptions of retributive justice in shaming punishment mediate the effect of shaming on tax compliance intentions. The implications for theory and practice are discussed.
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subjects Behavior
Business and Management
Business Ethics
Celebrities
Compliance
Delinquency
Education
Efficacy
Enforcement
Ethics
Experiments
Fines & penalties
Justice
Management
Naming
Original Paper
Perceptions
Persuasion
Philosophy
Punishment
Quality of Life Research
Tax evasion
Tax returns
Taxation
title Shaming of Tax Evaders: Empirical Evidence on Perceptions of Retributive Justice and Tax Compliance Intentions
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