Being mindful in the tax context in Italy: Examining whether and how mindfulness relates with tax evasion intentions and support for tax progressivity.

Two studies explored whether and how mindfulness relates with citizens' tax evasion intentions and support for progressive tax rates. Based on theoretical and empirical grounds, in Study 1 (N = 1,175) we proposed that mindfulness would be negatively related with tax evasion intentions through d...

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Autores principales: Valeria De Cristofaro, Mauro Giacomantonio, Valerio Pellegrini, Marco Salvati, Luigi Leone
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Lenguaje:EN
Publicado: Public Library of Science (PLoS) 2021
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Acceso en línea:https://doaj.org/article/5460f8b06aa24faebae4f02d4ab8e580
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spelling oai:doaj.org-article:5460f8b06aa24faebae4f02d4ab8e5802021-12-02T20:09:59ZBeing mindful in the tax context in Italy: Examining whether and how mindfulness relates with tax evasion intentions and support for tax progressivity.1932-620310.1371/journal.pone.0253627https://doaj.org/article/5460f8b06aa24faebae4f02d4ab8e5802021-01-01T00:00:00Zhttps://doi.org/10.1371/journal.pone.0253627https://doaj.org/toc/1932-6203Two studies explored whether and how mindfulness relates with citizens' tax evasion intentions and support for progressive tax rates. Based on theoretical and empirical grounds, in Study 1 (N = 1,175) we proposed that mindfulness would be negatively related with tax evasion intentions through decreased social dominance orientation. Drawing on Duckitt's dual-process motivational model, in Study 2 (N = 722) we proposed that mindfulness would be positively related with support for progressive taxation through the mediation of lower competitive-jungle beliefs, and then lower social dominance orientation. Instead, we did not expect to find mediation of the link between mindfulness and support for progressive taxation through dangerous-world beliefs and right-wing authoritarianism. These studies inform about the motivational pathways through which mindfulness relates with tax evasion intentions and support for progressive taxation.Valeria De CristofaroMauro GiacomantonioValerio PellegriniMarco SalvatiLuigi LeonePublic Library of Science (PLoS)articleMedicineRScienceQENPLoS ONE, Vol 16, Iss 6, p e0253627 (2021)
institution DOAJ
collection DOAJ
language EN
topic Medicine
R
Science
Q
spellingShingle Medicine
R
Science
Q
Valeria De Cristofaro
Mauro Giacomantonio
Valerio Pellegrini
Marco Salvati
Luigi Leone
Being mindful in the tax context in Italy: Examining whether and how mindfulness relates with tax evasion intentions and support for tax progressivity.
description Two studies explored whether and how mindfulness relates with citizens' tax evasion intentions and support for progressive tax rates. Based on theoretical and empirical grounds, in Study 1 (N = 1,175) we proposed that mindfulness would be negatively related with tax evasion intentions through decreased social dominance orientation. Drawing on Duckitt's dual-process motivational model, in Study 2 (N = 722) we proposed that mindfulness would be positively related with support for progressive taxation through the mediation of lower competitive-jungle beliefs, and then lower social dominance orientation. Instead, we did not expect to find mediation of the link between mindfulness and support for progressive taxation through dangerous-world beliefs and right-wing authoritarianism. These studies inform about the motivational pathways through which mindfulness relates with tax evasion intentions and support for progressive taxation.
format article
author Valeria De Cristofaro
Mauro Giacomantonio
Valerio Pellegrini
Marco Salvati
Luigi Leone
author_facet Valeria De Cristofaro
Mauro Giacomantonio
Valerio Pellegrini
Marco Salvati
Luigi Leone
author_sort Valeria De Cristofaro
title Being mindful in the tax context in Italy: Examining whether and how mindfulness relates with tax evasion intentions and support for tax progressivity.
title_short Being mindful in the tax context in Italy: Examining whether and how mindfulness relates with tax evasion intentions and support for tax progressivity.
title_full Being mindful in the tax context in Italy: Examining whether and how mindfulness relates with tax evasion intentions and support for tax progressivity.
title_fullStr Being mindful in the tax context in Italy: Examining whether and how mindfulness relates with tax evasion intentions and support for tax progressivity.
title_full_unstemmed Being mindful in the tax context in Italy: Examining whether and how mindfulness relates with tax evasion intentions and support for tax progressivity.
title_sort being mindful in the tax context in italy: examining whether and how mindfulness relates with tax evasion intentions and support for tax progressivity.
publisher Public Library of Science (PLoS)
publishDate 2021
url https://doaj.org/article/5460f8b06aa24faebae4f02d4ab8e580
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