Markus Schaffner

TL;DR: In this article, the authors find a significant correlation between tax morale and tax evasion after controlling for a variety of factors such as the tax administration, tax system and the perceived tax burden, tax awareness, compliance perceptions, trust in officials, the state and others, institutional quality such as corruption, willingness to obey and religiosity have a relatively strong impact on tax morale.

TL;DR: This article found that traders experience a sustained increase in the stress hormone cortisol when the amount of uncertainty, in the form of market volatility, increases, and found that participants became more risk-averse and the weighting of probabilities became more distorted among men relative to women.

TL;DR: The effects of chronic stress on financial risk taking are examined by raising cortisol levels in volunteers over an 8-d period using individually tailored hydrocortisone regimens and it is found that they become more risk-averse and that the overweighting of small probabilities becomes more exaggerated among men relative to women.

TL;DR: In this paper, the influence of psychic stress generated by the possibility of breaking social norms in the tax compliance context was analyzed, and the results of their laboratory experiments provided empirical evidence of a positive correlation between psychic stress and tax compliance.

TL;DR: In this article, the authors found that trust in authorities and power of authorities, as defined in the slippery slope framework, increase tax compliance intentions and mitigate intended tax evasion across societies that differ in economic, sociodemographic, political, and cultural backgrounds.