Titolo Rivista RICERCHE DI PSICOLOGIA
Autori/Curatori Cinzia Castiglioni, Edoardo Lozza
Anno di pubblicazione 2021 Fascicolo 2021/3 Lingua Inglese
Numero pagine 50 P. 1-50 Dimensione file 0 KB
DOI 10.3280/rip2021oa12237
Il DOI è il codice a barre della proprietà intellettuale: per saperne di più
clicca qui
FrancoAngeli è membro della Publishers International Linking Association, Inc (PILA)associazione indipendente e non profit per facilitare (attraverso i servizi tecnologici implementati da CrossRef.org) l’accesso degli studiosi ai contenuti digitali nelle pubblicazioni professionali e scientifiche
Finding mechanisms to promote prosocial spending behavior is fundamental to the well-being of our societies and is more urgent than ever in a time of key global challenges, including social and economic inequalities. Tax payment and charitable giving can be seen as two complementary ways to financially provide for the common good and, like many other social dilemmas, they both involve a conflict between what is good for oneself and what is good for others. The aim of the present article is to perform a comparative analysis of the main determinants of tax behavior and charitable giving to identify some common antecedents to gain insight to promote pro-social financial decisions at large. Despite the intrinsic differences, several commonalities were found, thus suggesting a transcending common core. By identifying well-established literature and under-investigated areas, a new research agenda is formulated.
Finding mechanisms to promote prosocial spending behavior is fundamental to the well-being of our societies and is more urgent than ever in a time of key global challenges, including social and economic inequalities. Tax payment and charitable giving can be seen as two complementary ways to financially provide for the common good and, like many other social dilemmas, they both involve a conflict between what is good for oneself and what is good for others. The aim of the present article is to perform a comparative analysis of the main determinants of tax behavior and charitable giving to identify some common antecedents to gain insight to promote pro-social financial decisions at large. Despite the intrinsic differences, several commonalities were found, thus suggesting a transcending common core. By identifying well-established literature and under-investigated areas, a new research agenda is formulated.
Keywords:; tax behavior; charitable giving; review; prosocial spending; common good
Cinzia Castiglioni, Edoardo Lozza, The Economic Psychology of Tax Compliance and Charitable Giving: A Comparative Analysis and Research Agenda in "RICERCHE DI PSICOLOGIA" 3/2021, pp 1-50, DOI: 10.3280/rip2021oa12237