Are some countries more honest than others? : evidence from a tax compliance experiment in Sweden and Italy

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dc.contributor.authorANDRIGHETTO, Giulia
dc.contributor.authorZHANG, Nan
dc.contributor.authorOTTONE, Stefania
dc.contributor.authorPONZANO, Ferruccio
dc.contributor.authorD’ATTOMA, John
dc.contributor.authorSTEINMO, Sven
dc.date.accessioned2017-01-25T15:41:12Z
dc.date.available2017-01-25T15:41:12Z
dc.date.issued2016
dc.descriptionPublished online: 07 April 2016
dc.description.abstractThis study examines cultural differences in ordinary dishonesty between Italy and Sweden, two countries with different reputations for trustworthiness and probity. Exploiting a set of cross-cultural tax compliance experiments, we find that the average level of tax evasion (as a measure of ordinary dishonesty) does not differ significantly between Swedes and Italians. However, we also uncover differences in national "styles" of dishonesty. Specifically, while Swedes are more likely to be either completely honest or completely dishonest in their fiscal declarations, Italians are more prone to fudging (i.e., cheating by a small amount). We discuss the implications of these findings for the evolution and enforcement of honesty norms.en
dc.description.sponsorshipThe research leading to these results has received funding from the European Research Council under the European Union's Seventh Framework Programme (FP7/2007-2013)/ERC Grant Agreement n. (295675).en
dc.format.mimetypeapplication/pdf
dc.identifier.citationFrontiers in psychology, 2016, Vol. 7, Art. 472, OnlineOnlyen
dc.identifier.doi10.3389/fpsyg.2016.00472
dc.identifier.issn1664-1078
dc.identifier.other472
dc.identifier.urihttps://hdl.handle.net/1814/44989
dc.identifier.volume7en
dc.language.isoenen
dc.publisherFrontiers Mediaen
dc.relationWilling to Pay? Testing Institutionalist Theory with Experiments
dc.relation.ispartofFrontiers in psychologyen
dc.rightsinfo:eu-repo/semantics/openAccessen
dc.subjectCross-country comparisonen
dc.subjectFudgingen
dc.subjectOrdinary dishonest behavioren
dc.subjectSocial normsen
dc.subjectTax complianceen
dc.titleAre some countries more honest than others? : evidence from a tax compliance experiment in Sweden and Italyen
dc.typeArticleen
dspace.entity.typePublication
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person.identifier.other31280
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