Inequality shapes the propagation of unethical behaviours: Cheating responses to tax evasion along the income distribution
通过一项对4000多名意大利人的大规模调查实验，研究了逃税信息如何沿收入分布传播不道德行为，发现底层逃税削弱低收入者的规范，而顶层逃税增加高收入者的作弊，并损害社会信任和财富态度。
Does the dissemination of salient information about tax dishonesty, such as high profile tax evasion or avoidance, facilitate the propagation of unethical behaviours, and in what way? We investigate this question in a large scale survey experiment on more than 4000 Italians. We find that how information about greater tax evasion affects dishonesty and perceived tax compliance norms depends on the income of the evaders: Evasion at the bottom of the income distribution weakens the norm among low-income earners, while evasion at the top increases dishonesty among high-income earners. We also uncover negative effects on social trust and on attitudes towards wealth and wealth accumulation, showcasing the detrimental effect of unethical tax practices on social and economic relations.