Shaming of Tax Evaders: Empirical Evidence on Perceptions of Retributive Justice and Tax Compliance Intentions

Abstract Although naming-and-shaming (shaming) is a commonly used tax enforcement mechanism, little known about the efficacy of shaming evaders. Through two experiments, this study examines effects evaders on third-party observers’ perceptions retributive justice and compliance intentions, whether salience persuasion observers moderates these relationships. Based insights from defiance theory, message learning model, persuasive communications, predicts finds that increases intentions. Furthermore, results show higher persuasion, which includes sanction normative appeals, affects This also suggests has positive effect justice. Importantly, reveal in punishment mediate The implications for theory practice are discussed.