One of their most recent publications is Taxes and economic behavior: Some interview data on tax evasion in Sweden. Which was published in journal Journal of Economic Psychology.

More information about Karl-Erik Wärneryd research including statistics on their citations can be found on their Copernicus Academic profile page.

Karl-Erik Wärneryd's Articles: (5)

Taxes and economic behavior: Some interview data on tax evasion in Sweden

AbstractThe article describes a survey carried out with a sample of 426 Swedish male adults. In telephone interviews questions were asked on attitudes to taxation, attitudes to tax crimes, the respondent's economic situation, tax evasion in the sense of underreporting income and overstating deductions, black payments, and tax planning, i.e. attempts to reduce the tax burden by legal means. Multivariate analyses of the data indicated that younger age, more opportunity for tax evasion than people in general, more negative attitudes than the average, and lenient attitudes to tax crimes were significant factors for explaining tax evasion and black payments. Financial strain was not a significant factor, since those who admitted tax evasion judged their economic situation more favorably than the rest of the sample.

On the psychology of saving: An essay on economic behavior

AbstractEconomists used to talk about a characteristic of individuals and nations which they called ‘thrift’. Without the help of psychologists, many economists provided psychological concepts so as to explain factors contributing to thrift. This is true for economists from Adam Smith up to Keynes. Keynes (1936) formulated a ‘psychological law’ which focussed attention on the role of income for saving rather than on psychological factors. Psychological concepts almost disappeared from economic-theoretical discussions of saving. Now the life-cycle model of saving which has hardly any psychological content is the dominant theory. The theory has some inadequacies. It does not explain all saving and, in particular, it seems unable to furnish ideas about how to encourage thrift and stimulate saving. The article reviews the earlier use of psychological concepts in the study of saving and suggests that psychology can now study thrift from new angles and contribute to elucidating the problems of total savings.

Ethics and economic affairs in the world of finance

AbstractResearchers in economic psychology are used to combining psychological and economic thinking in their study of behavior. However, such research in the area of business ethics is still lacking. A lot has been written about misconduct in business, but there are comparatively few studies examining what colleagues think about the behavior of the perpetrators. A study of judgments of unethical conduct in the world of finance in Sweden is reported. Anonymous brief summaries of actual cases were judged by financial executives and business students. It was found that the students were more lenient in their judgments of unethicalness, that perceived illegality of the behavior had considerable influence on the judgments, and that perceived frequency of the behavior was negatively related to the judgments.

Management research and methodology

AbstractThe view is taken that management researchers will need a somewhat detached attitude to the immediate problems of practitioners. Close cooperation with business practitioners is often a prerequisite for good management research, but this does not mean that the practitioner's criteria for evaluating research should supersede more independent scientific criteria. Some trends in the present methodology and research practice enhance the problem that management research may have little to contribute in terms of integrated theory. In the long run, immediate external validity of research results is an inadequate criterion of progress.

Economics and psychology: Economic psychology according to James Mill and John Stuart Mill

AbstractJames and John Stuart Mill contributed to shaping both political economy and academic psychology. Their main publications in economics and psychology reflected the state of the art in both sciences and gave new impetus to the thinking. The paper examines to what extent they used academic psychology in their economic writings and economics in their psychological writings. The upshot is that there was little cross-fertilization. The psychological assumptions underlying economics, economic psychology in its basic sense, were in their treatment based on common-sense psychology and not on academic psychology. In his treatise on psychology in which he reviewed current academic psychology, James Mill devoted some chapters to motives related to money and wealth. He thus approached economic psychology in a psychological context. His son John Stuart succinctly formulated the idea of the economic man and explored in depth the simple psychological law that ‘a greater gain is preferred to the smaller’. He propounded an important division of labor between economics and psychology.

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