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Fairness spillovers: the case of taxation
University College London, UK.
Max Planck Institute for Research on Collective Goods, Germany.
Hannover University, Germany.
2013 (English)In: Journal of Economic Behavior and Organization, ISSN 0167-2681, E-ISSN 1879-1751, Vol. 90, no June, p. 164-180Article in journal (Refereed) Published
Abstract [en]

It is standardly assumed that individuals react to perceived unfairness or norm violations in precisely the same area or relationship where the original offense has occurred. However, grievances over being exposed to injustice may have even broader consequences and also spill over to other contexts, causing non-compliant behavior there. We present evidence that such “fairness spillovers” can incur large economic costs: a belief that there is unfairness in taxation in the sense that the rich do not pay enough taxes is associated with a twenty percent higher level of paid absenteeism from work.

Place, publisher, year, edition, pages
Elsevier, 2013. Vol. 90, no June, p. 164-180
Keywords [en]
Fairness, Beliefs, Taxation, Work morale
National Category
Economics
Research subject
Economy, Economics
Identifiers
URN: urn:nbn:se:lnu:diva-97609DOI: 10.1016/j.jebo.2011.12.014OAI: oai:DiVA.org:lnu-97609DiVA, id: diva2:1459424
Available from: 2020-08-19 Created: 2020-08-19 Last updated: 2020-08-21Bibliographically approved

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König, Tobias

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