Rechberger Silvia, Hartner Martina, Kirchler Erich, Hämmerle Franziska
Law Policy. 2010 Apr 1;32(2):214-225. doi: 10.1111/j.1467-9930.2009.00316.x.
A simulation study demonstrates the influence of perceived justice of a tax amnesty on subsequent tax compliance. In addition, it investigates how the amnesty is perceived to serve the punishment objectives retribution (i.e., giving offenders what they "deserve") and value restoration (i.e., restoring the values violated by tax evasion). Hierarchical regression analysis revealed the expected positive influence of justice on subsequent tax compliance. However, when the influence of punishment objectives was controlled for, the influence of justice disappeared, while retribution and value restoration showed positive effects on post-amnesty tax compliance.
一项模拟研究表明了税收赦免的感知公正性对后续纳税遵从的影响。此外，该研究还调查了人们如何看待赦免在实现惩罚目标（即报应，给予违法者应得的惩罚）和价值恢复（即恢复因逃税而被侵犯的价值）方面的作用。层次回归分析揭示了公正性对后续纳税遵从的预期积极影响。然而，当控制惩罚目标的影响时，公正性的影响消失了，而报应和价值恢复对赦免后的纳税遵从显示出积极影响。
