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Does prospect theory explain ethical decision making? Evidence from tax compliance
Accounting, Organizations and Society ( IF 4.114 ) Pub Date : 2021-04-24 , DOI: 10.1016/j.aos.2021.101251
Chelsea Rae Austin , Donna D. Bobek , Scott Jackson

Prospect theory is often used to predict individuals’ risky tax decisions. For example, individuals who are in a tax due (refund) position are predicted to engage in more (less) tax noncompliance. This is known as the “withholding phenomenon”. However, tax noncompliance is not just risky, it is also unethical. We hypothesize that because there is an ethical component inherent in this risky decision, the feelings described by prospect theory are insufficient to cause increased risk-seeking. In a series of experiments, we show that moral disengagement is the primary theoretical mechanism that explains noncompliant tax behavior. The feelings evoked from being in a loss domain provide motivation for individuals to morally disengage, while moral disengagement is directly related to noncompliant tax behavior. We also develop an intervention that deters individuals from morally disengaging, specifically when they are in a tax due position. These results have important practical and theoretical implications.



中文翻译:

前景理论能解释道德决策吗?税务合规证据

前景理论通常用于预测个人的风险税收决策。例如,处于应纳税额(退税)状态的个人预计会更多(更少)发生税务违规。这被称为“预扣现象”。然而,税收不合规不仅有风险,而且是不道德的。我们假设,因为在这个冒险的决定中有一个内在的道德成分,前景理论描述的感觉不足以导致增加风险寻求。在一系列实验中,我们表明道德脱离是解释不合规税收行为的主要理论机制。处于亏损领域所引起的感觉为个人提供道德脱离的动机,而道德脱离与不合规的税收行为直接相关。我们还开发了一种干预措施,阻止个人在道德上脱离,特别是当他们处于应纳税状态时。这些结果具有重要的实践和理论意义。

更新日期:2021-04-24
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