Emotional Hazard Exemplified by Taxation-Induced Anger
研究了税收情境下情绪反应导致的效率损失，通过权力夺取游戏实验展示情绪危害，并构建了整合认知与情绪的行为模型，对理论和政策有启示。
Emotional hazard in case of taxation refers to the risk of an efficiency loss due to emotional responses. In this paper, first, emotional hazard is discussed and empirically illustrated using results from experimental studies concerning the power-to-take game. In this game, one player can claim any part of another player's endowment and, subsequently, the second player can respond by destroying any part of her endowment. Next, based on emotion theory, a tentative model is developed of the second player's behavior which integrates cognition and emotion. Finally, some implications for theory and policy are explored.