Supplementary materials for: 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
The present research investigates whether and how intentionality of (i.e., a retribution related factor) and the difficulty to detect (i.e., a utilitarianism-related factor) tax evasion may influence people’s punitive reactions depending on individual differences in economic system justification. Results of a moderation analysis revealed (a) a positive effect of intentionality, but not difficulty to detect, on punitiveness; (b) a negative effect of economic system justification on punitiveness; (c) an interactive effect between intentionality and economic system justification, suggesting that intentionality predicts punitive reactions towards tax evaders only when economic system justification is low. These results qualify the notion that people are more concerned about retribution than
about utilitarianism, thereby providing support for the intuitive retributivism hypothesis. Also, they suggest that economic system justification plays a role in demotivating punishment toward tax evaders, especially in conjunction with retribution.
Supplementary Material for: 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
Date of first publication
2021-07-28
Publisher
PsychArchives
Is referenced by
Citation
De Cristofaro, V., & Giacomantonio, M. (2021). Supplementary materials for: Punitive Reactions to Tax Evasion in Italy: The Moderating Role of Economic System Justification. PsychArchives. https://doi.org/10.23668/PSYCHARCHIVES.5006
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De Cristofaro & Giacomantonio_Highlights.pdfAdobe PDF - 101.72KBMD5: c3bcc62fee34c2b1c5a1a0d374af28b7
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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 timestamp2021-07-28T16:50:18Z
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Made available on2021-07-28T16:50:18Z
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Date of first publication2021-07-28
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Abstract / DescriptionThe present research investigates whether and how intentionality of (i.e., a retribution related factor) and the difficulty to detect (i.e., a utilitarianism-related factor) tax evasion may influence people’s punitive reactions depending on individual differences in economic system justification. Results of a moderation analysis revealed (a) a positive effect of intentionality, but not difficulty to detect, on punitiveness; (b) a negative effect of economic system justification on punitiveness; (c) an interactive effect between intentionality and economic system justification, suggesting that intentionality predicts punitive reactions towards tax evaders only when economic system justification is low. These results qualify the notion that people are more concerned about retribution than about utilitarianism, thereby providing support for the intuitive retributivism hypothesis. Also, they suggest that economic system justification plays a role in demotivating punishment toward tax evaders, especially in conjunction with retribution.en
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Abstract / DescriptionSupplementary Material for: 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 statusunknownen
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Review statusunknownen
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CitationDe Cristofaro, V., & Giacomantonio, M. (2021). Supplementary materials for: Punitive Reactions to Tax Evasion in Italy: The Moderating Role of Economic System Justification. PsychArchives. https://doi.org/10.23668/PSYCHARCHIVES.5006en
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Persistent Identifierhttps://hdl.handle.net/20.500.12034/4434
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Persistent Identifierhttps://doi.org/10.23668/psycharchives.5006
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Language of contenteng
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PublisherPsychArchivesen
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Is referenced byhttps://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/10.1027/2151-2604/a000456
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Is related tohttps://doi.org/10.23668/psycharchives.4235
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Is related tohttps://doi.org/10.23668/psycharchives.3471
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Is related tohttps://doi.org/10.23668/psycharchives.4956
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Is related tohttps://doi.org/10.23668/psycharchives.5361
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Keyword(s)Tax Evasionen
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Keyword(s)Punishmenten
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Keyword(s)System Justificationen
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Dewey Decimal Classification number(s)150
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TitleSupplementary materials for: Punitive Reactions to Tax Evasion in Italy: The Moderating Role of Economic System Justificationen
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DRO typeotheren