The Role of Machiavellianism, Emotional Manipulation and Moral Foundations in Tax Avoidance

Tax avoidance is making use of legal loop holes to display an individual's financial situation as if it were lower than what it is in order to decrease the amount of income tax owed. Behavioral economics and taxation literature indicate that psychological factors can provide further insight on...

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Bibliographic Details
Main Authors: Hossein Esmaeili Komar Olia, Bahman Banimahd, Sina Kheradyar
Format: Article
Language:English
Published: Iran Finance Association 2019-01-01
Series:Iranian Journal of Finance
Subjects:
Online Access:https://www.ijfifsa.ir/article_101366_6a764d52e2bfce4a8a99b859245247ff.pdf