Supplementary materials for: Punitive Reactions to Tax Evasion in Italy: The Moderating Role of Economic System Justification

The present research investigates whether and how intentionality of (i.e., a retribution related factor) and the difficulty to detect (i.e., a utilitarianism-related factor) tax evasion may influence people’s punitive reactions depending on individual differences in economic system justification. Results of a moderation analysis revealed (a) a positive effect of intentionality, but not difficulty to detect, on punitiveness; (b) a negative effect of economic system justification on punitiveness; (c) an interactive effect between intentionality and economic system justification, suggesting that intentionality predicts punitive reactions towards tax evaders only when economic system justification is low. These results qualify the notion that people are more concerned about retribution than about utilitarianism, thereby providing support for the intuitive retributivism hypothesis. Also, they suggest that economic system justification plays a role in demotivating punishment toward tax evaders, especially in conjunction with retribution. Supplementary Material for: De Cristofaro, V., & Giacomantonio, M. (2022). Punitive reactions to tax evasion in Italy: The moderating role of economic system justification. Zeitschrift für Psychologie, 230(2), 94–103. https://doi.org/10.1027/2151-2604/a000456 unknown unknown