“Ain’t that a shame”: moral costs and fiscal crimes

Abstract Levitt and List’s (2007) utility function relating to decisions with a moral dimension is adapted to offer insight into the moral costs associated with tax evasion and benefit fraud. Three questions are empirically explored: Are tax evasion and benefit fraud moral equivalents? Does an indiv...

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Bibliographic Details
Main Authors: Lory Barile, John Cullis, Philip Jones
Format: Article
Language:English
Published: Springer Nature 2025-03-01
Series:Humanities & Social Sciences Communications
Online Access:https://doi.org/10.1057/s41599-025-04711-4
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