Cheating, emotions, and rationality: an experiment on tax evasion

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Empathy, sympathy, and tax compliance (2014, background): “Also, Coricelli et al. (2010) provide an important contribution linking emotions to tax compliance.”
From the Lab to the Field: A Review of Tax Experiments (2016, unknown): “For example, Coricelli et al. (2010) analyse psychological costs and benefits of evasion using data from self-reports and skin conductance responses.”
Strategies for cooperation in biological markets, especially for humans (2013, background): “…helpingwhen observed and not helping when anonymous, and much research shows that people give less to others when their actions are anonymous (e.g. Barclay, 2004; Bereczkei et al., 2007; Coricelli et al., 2010; Hardy & Van Vugt, 2006; Hoffman et al., 1994; Masclet et al., 2003; Rege & Telle, 2004).”
Tax compliance and psychic costs: Behavioral experimental evidence using a physiological marker (2016, background): “Contrary to Coricelli et al. (2010) and in line with Erard and Feinstein (1994) theoretical argument we find that the intention of a false declaration generates anxiety, guilt or a reduction in the taxpayer’s self-image or self-esteem, which in turn reduces the utility of tax evasion and thus the…”