Taxes and Benefits: Two Options to Cheat on the State
研究人们通过福利欺诈和逃税来欺骗国家的社会规范，利用OECD国家调查数据发现，这些规范（即福利道德和税收道德）作为道德商品，其需求受价格代理变量影响，表明社会规范本身也受经济因素影响。
Abstract In this article we study the social norms to abstain from cheating on the state via benefit fraud and tax evasion. We interpret these norms (called benefit morale and tax morale) as moral goods, and derive testable hypotheses on whether their demand is determined by prices. Employing a large survey data set from OECD‐member countries we provide robust evidence that the demand responds to price proxy variables as predicted by theory. The main general conclusion of this article is that social norms (which are widely accepted as determinants of individual economic behaviour) are themselves influenced by economic factors.