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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 Justification

Persistent 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
  • Author(s) / Creator(s)
    De Cristofaro, Valeria
  • Author(s) / Creator(s)
    Giacomantonio, Mauro
  • PsychArchives acquisition timestamp
    2021-07-28T16:50:18Z
  • Made available on
    2021-07-28T16:50:18Z
  • Date of first publication
    2021-07-28
  • 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.
    en
  • Abstract / Description
    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
    en
  • Publication status
    unknown
    en
  • Review status
    unknown
    en
  • 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
    en
  • Persistent Identifier
    https://hdl.handle.net/20.500.12034/4434
  • Persistent Identifier
    https://doi.org/10.23668/psycharchives.5006
  • Language of content
    eng
  • Publisher
    PsychArchives
    en
  • Is referenced by
    https://doi.org/10.1027/2151-2604/a000456
  • Is related to
    https://doi.org/10.23668/psycharchives.5361
  • Is related to
    https://doi.org/10.1027/2151-2604/a000456
  • Is related to
    https://doi.org/10.23668/psycharchives.4235
  • Is related to
    https://doi.org/10.23668/psycharchives.3471
  • Is related to
    https://doi.org/10.23668/psycharchives.4956
  • Is related to
    https://doi.org/10.23668/psycharchives.5361
  • Keyword(s)
    Tax Evasion
    en
  • Keyword(s)
    Punishment
    en
  • Keyword(s)
    System Justification
    en
  • Dewey Decimal Classification number(s)
    150
  • Title
    Supplementary materials for: Punitive Reactions to Tax Evasion in Italy: The Moderating Role of Economic System Justification
    en
  • DRO type
    other
    en