Incidental Emotions, Integral Emotions, and Decisions to Pay Taxes

• Published in: IDEAS Working Paper Series from RePEc
• Main Authors: Enachescu, Janina, Puklavec, Žiga, Christian Martin Bauer, Olsen, Jerome, Kirchler, Erich, Alm, James
• Format: Paper
• Language: English
• Published: St. Louis Federal Reserve Bank of St. Louis 01.01.2019
• Subjects: Compliance; Emotions; Taxation

In this paper we present initial investigations of the role of emotions on tax compliance decisions. We first introduce selected emotion theories, and we also present different paths by which emotions can possibly affect tax decisions, namely indirectly via mood and emotions unrelated to the tax dec...