This 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.

Andrighetto, G., Zhang, N., Ottone, S., Ponzano, F., D'Attoma, J., Steinmo, S. (2016). Are some countries more honest than others? Evidence from a tax compliance experiment in Sweden and Italy. FRONTIERS IN PSYCHOLOGY, 7 [10.3389/fpsyg.2016.00472].

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

OTTONE, STEFANIA;
2016

Abstract

This 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.
Articolo in rivista - Articolo scientifico
Cross-country comparison; Fudging; Ordinary dishonest behavior; Social norms; Tax compliance;
Tax compliance, Honesty, Cross-country analysis, experiment
English
Andrighetto, G., Zhang, N., Ottone, S., Ponzano, F., D'Attoma, J., Steinmo, S. (2016). Are some countries more honest than others? Evidence from a tax compliance experiment in Sweden and Italy. FRONTIERS IN PSYCHOLOGY, 7 [10.3389/fpsyg.2016.00472].
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Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/10281/145749
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