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Exploring the morality of tax morale
Puklavec, Žiga
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Stavrova, Olga
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Kogler, Christoph
;
Zeelenberg, Marcel
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Community Applied Soc Psy - 2025 - Puklavec - Exploring the Morality of Tax Morale.pdf
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DOI:
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https://doi.org/10.1002/casp.70042
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URL:
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https://onlinelibrary.wiley.com/doi/10.1002/casp.7...
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Additional URL:
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https://www.researchgate.net/publication/387928414...
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URN:
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urn:nbn:de:bsz:180-madoc-715000
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Document Type:
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Article
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Year of publication:
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2025
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The title of a journal, publication series:
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Journal of community & applied social psychology
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Volume:
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35
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Issue number:
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1, e70042
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Page range:
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1-16
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Place of publication:
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Chichester
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Publishing house:
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Wiley
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ISSN:
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1052-9284 , 1099-1298
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Publication language:
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English
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Institution:
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School of Social Sciences > Sozialpsychologie und Mikrosoziologie (Stavrova 2025-)
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Pre-existing license:
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 Creative Commons Attribution 4.0 International (CC BY 4.0)
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Subject:
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150 Psychology
300 Social sciences, sociology, anthropology
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Keywords (English):
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fairness , moral foundations , morality , multiverse analysis , tax morale
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Abstract:
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Tax morale, commonly measured as a moral evaluation of cheating on taxes, is important for shaping policy to increase volun-
tary compliance. Although tax morale is commonly understood as citizens' moral responsibility to pay taxes, there is a dearth of
empirical research on whether and how differences in basic morality shape tax morale. Three studies investigated associations
between moral ideals, as defined by Moral Foundations Theory, and tax morale. Study 1 (N = 103,474; 57 countries) examined
how national differences in moral foundations predict individuals' tax morale. Study 2 (N = 1019) and Study 3 (N = 1001) focused
on individual-level differences. All studies employed multiverse analyses, iterating through multiple combinations of control var-
iables. Despite the apparent semantic similarities between morality and tax morale, consistent empirical connections emerged
only with respect to individualising foundations, in particular, fairness. Findings provide first evidence for the role of morality in
tax morale, while contributing to a better understanding of why people pay taxes.
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 | Dieser Eintrag ist Teil der Universitätsbibliographie. |
 | Das Dokument wird vom Publikationsserver der Universitätsbibliothek Mannheim bereitgestellt. |
 Search Authors in
BASE:
Puklavec, Žiga
;
Stavrova, Olga
;
Kogler, Christoph
;
Zeelenberg, Marcel
Google Scholar:
Puklavec, Žiga
;
Stavrova, Olga
;
Kogler, Christoph
;
Zeelenberg, Marcel
ORCID:
Puklavec, Žiga ; Stavrova, Olga  ORCID: 0000-0002-6079-4151 ; Kogler, Christoph ; Zeelenberg, Marcel
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