A Two-Utility Model and an Empirical Test Rik Pieters and Henry Robben, pp. Felix FitzRoy and Ian Smith, pp. On the Rich Getting Richer and the Poor Getting Poorer Young Back Choi, pp. A Comment Malte Krueger, pp. This paper argues that there is a social norm of tax compliance that affects individual reporting decisions and that can be affected by voting on different aspects of the fiscal system.
Experimental results are consistent with a central role for social norms.
A Two-Utility Model and an Empirical Test Rik Pieters and Henry Robben pp. We propose a model of gift evaluation by consumers, which specifies that the total value or utility of a gift transaction is an additive and a multiplicative function of the acquisition utility and exchange utility of the gift. We apply the model to the evaluation of money as a gift, and we offer the results of two initial experiments to test some of its predictions. The results underline the important role of the resource and normative functions of exchange utility in consumer evaluation of money as a gift. Implications of the results for gift-giving theory are formulated .