意大利对逃税的惩罚性反应

Valeria De Cristofaro, Mauro Giacomantonio
{"title":"意大利对逃税的惩罚性反应","authors":"Valeria De Cristofaro, Mauro Giacomantonio","doi":"10.1027/2151-2604/a000456","DOIUrl":null,"url":null,"abstract":"Abstract. 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 difficult 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.","PeriodicalId":263823,"journal":{"name":"Zeitschrift für Psychologie","volume":"10 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2022-02-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"4","resultStr":"{\"title\":\"Punitive Reactions to Tax Evasion in Italy\",\"authors\":\"Valeria De Cristofaro, Mauro Giacomantonio\",\"doi\":\"10.1027/2151-2604/a000456\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"Abstract. 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 difficult 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.\",\"PeriodicalId\":263823,\"journal\":{\"name\":\"Zeitschrift für Psychologie\",\"volume\":\"10 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2022-02-25\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"4\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Zeitschrift für Psychologie\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.1027/2151-2604/a000456\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Zeitschrift für Psychologie","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1027/2151-2604/a000456","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 4

摘要

摘要本研究根据经济制度正当性的个体差异,探讨逃税的意向性(即与报复有关的因素)和发现逃税的难度(即与功利主义有关的因素)是否以及如何影响人们的惩罚反应。适度分析的结果显示:(a)意向性对惩罚性有积极影响,但不难发现;(b)经济制度正当性对惩罚性的负面影响;(c)意向性和经济制度正当性之间的互动效应,表明只有当经济制度正当性较低时,意向性才预示着对逃税者的惩罚性反应。这些结果证实了人们更关心报应而不是功利主义的观点,从而为直觉报应主义假说提供了支持。此外,他们认为,经济制度的正当性在对逃税者的惩罚中起着抑制动机的作用,特别是在与报复相结合的情况下。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Punitive Reactions to Tax Evasion in Italy
Abstract. 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 difficult 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.
求助全文
通过发布文献求助,成功后即可免费获取论文全文。 去求助
来源期刊
自引率
0.00%
发文量
0
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
确定
请完成安全验证×
copy
已复制链接
快去分享给好友吧!
我知道了
右上角分享
点击右上角分享
0
联系我们:info@booksci.cn Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。 Copyright © 2023 布克学术 All rights reserved.
京ICP备2023020795号-1
ghs 京公网安备 11010802042870号
Book学术文献互助
Book学术文献互助群
群 号:481959085
Book学术官方微信