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Are Some Countries More Honest than Others? Evidence from a Tax Compliance Experiment in Sweden and Italy
European University Institute, San Domenico di Fiesole, Fiesole, Italy.ORCID iD: 0000-0002-3896-1363
European University Institute, San Domenico di Fiesole, Fiesole, Italy.
University of Milano-Bicocca, Milano, Italy.
University of Eastern Piedmont, Alessandria, Italy.
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2016 (English)In: Frontiers in Psychology, E-ISSN 1664-1078, Vol. 7Article in journal (Refereed) Published
Abstract [en]

This study examines cultural differences in ordinary dishonesty between Italy and Sweden, two countries with different reputations for trustworthiness and probity. Exploiting a set of cross-cultural tax compliance experiments, we find that the average level of tax evasion (as a measure of ordinary dishonesty) does not differ significantly between Swedes and Italians. However, we also uncover differences in national “styles” of dishonesty. Specifically, while Swedes are more likely to be either completely honest or completely dishonest in their fiscal declarations, Italians are more prone to fudging (i.e., cheating by a small amount). We discuss the implications of these findings for the evolution and enforcement of honesty norms.

Place, publisher, year, edition, pages
2016. Vol. 7
Keywords [en]
Social Norms, Tax compliance, Honesty, Cross-country experiment
National Category
Mathematics
Research subject
Mathematics/Applied Mathematics
Identifiers
URN: urn:nbn:se:mdh:diva-56045DOI: 10.3389/fpsyg.2016.00472ISI: 000373596100001Scopus ID: 2-s2.0-84974539467OAI: oai:DiVA.org:mdh-56045DiVA, id: diva2:1599080
Funder
Knut and Alice Wallenberg FoundationAvailable from: 2021-09-30 Created: 2021-09-30 Last updated: 2025-10-10Bibliographically approved

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Andrighetto, Giulia

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