Tax Evasion: Cheating Rationally or Deciding Emotionally?

The economic models of tax compliance predict that individuals should evade taxes when the expected benefit of cheating is greater than its expected cost. When this condition is fulfilled, the high compliance however observed remains a puzzle. In this paper, we investigate the role of emotions as a possible explanation of tax compliance. Our laboratory experiment shows that emotional arousal, measured by Skin Conductance Responses, increases in the proportion of evaded taxes. The perspective of punishment after an audit, especially when the pictures of the evaders are publicly displayed, also raises emotions. We show that an audit policy that induces shame on the evaders favors compliance. Les modèles économiques d'évasion fiscale prédisent que les individus devraient frauder dès que le bénéfice attendu de l'évasion dépasse son coût espéré. Sous cette condition, le fort taux de revenu déclaré pourtant observé constitue une énigme. Dans cet article, nous nous intéressons au rôle des émotions comme explication possible de ce phénomène. Notre expérience de laboratoire montre que l'intensité des émotions, mesurée par la conductance de la peau, augmente avec la proportion du revenu qui n'est pas déclarée. La perspective d'une sanction à l'issue d'un contrôle, en particulier lorsque la photo des contrevenants est diffusée, soulève également des émotions. Nous montrons qu'une politique de contrôle qui suscite la honte chez les fraudeurs favorise l'honnêteté fiscale.tax evasion, emotions, neuro-economics, physiological measures, shame, experiments., fraude fiscale, émotions, neuro-économie, mesures physiologiques, honte, expériences.

Tax Evasion: Cheating Rationally or Deciding Emotionally?

Working paper GATE 2007-24The economic models of tax compliance predict that individuals should evade taxes when the expected benefit of cheating is greater than its expected cost. When this condition is fulfilled, the high compliance however observed remains a puzzle. In this paper, we investigate the role of emotions as a possible explanation of tax compliance. Our laboratory experiment shows that emotional arousal, measured by Skin Conductance Responses, increases in the proportion of evaded taxes. The perspective of punishment after an audit, especially when the pictures of the evaders are publicly displayed, also raises emotions. We show that an audit policy that induces shame on the evaders favors compliance.Les modèles économiques d'évasion fiscale prédisent que les individus devraient frauder dès que le bénéfice attendu de l'évasion dépasse son coût espéré. Sous cette condition, le fort taux de revenu déclaré pourtant observé constitue une énigme. Dans cet article, nous nous intéressons au rôle des émotions comme explication possible de ce phénomène. Notre expérience de laboratoire montre que l'intensité des émotions, mesurée par la conductance de la peau, augmente avec la proportion du revenu qui n'est pas déclarée. La perspective d'une sanction à l'issue d'un contrôle, en particulier lorsque la photo des contrevenants est diffusée, soulève également des émotions. Nous montrons qu'une politique de contrôle qui suscite la honte chez les fraudeurs favorise l'honnêteté fiscale

Emotions, Sanctions and Cooperation

We use skin conductance responses and self-reports of hedonic valence to study the emotional basis of cooperation and punishment in a social dilemma. Emotional reaction to free-riding incites individuals to apply sanctions when they are available. The application of sanctions activates a "virtuous emotional circle" that accompanies cooperation. Emotionally aroused cooperators relieve negative emotions when they punish free riders. In response, the free-riders experience negative emotions when punished, and increase their subsequent level of cooperation. The outcome is an increased level of contribution that becomes the new standard or norm. For a given contribution level, individuals attain higher levels of shared satisfaction when sanctioning institutions are in place. Document available soon. Dans cette étude, nous avons utilisé des mesures physiologiques de conductance électrodermales ainsi que des mesures d’auto déclaration relatives aux émotions dans le cadre d’un jeu de contribution volontaire au financement de biens publics avec opportunité de sanction. Les émotions jouent un rôle à la fois sur les décisions de contribution et de sanction. La réaction émotionnelle à l’observation de comportement opportuniste conduit les agents à sanctionner. En retour, les passagers clandestins font l’expérience d’émotions négatives lorsqu’ils sont sanctionnés et augmentent leur niveau de contribution en conséquence. Document disponible bientôt.Emotions, Sanctions, Cooperation, Experiment, Skin Conductance Responses, Émotions, sanctions, coopération, expérience, mesures physiologiques de conductance électrodermales

Active Inference for Adaptive BCI: application to the P300 Speller

International audienceAdaptive Brain-Computer interfaces (BCIs) have shown to improve performance, however a general and flexible framework to implement adaptive features is still lacking. We appeal to a generic Bayesian approach, called Active Inference (AI), to infer user's intentions or states and act in a way that optimizes performance. In realistic P300-speller simulations, AI outperforms traditional algorithms with an increase in bit rate between 18% and 59%, while offering a possibility of unifying various adaptive implementations within one generic framework

Regulação emocional pela atenção: novas evidência em neuroimagem

Objetivo: Apesar das evidências a favor da automaticidade no processamento de estímulos aversivos, especialmente na amígdala, a sua resposta parece ser dependente da disponibilidade de recursos atentivos. Dessa forma, a atenção pode atuar como um mecanismo de regulação emocional, importante para a compreensão de uma série de distúrbios psiquiátricos em que este mecanismo está prejudicado. Nesse estudo, investigamos o processo do regulação emocional pela atenção com estímulos altamente aversivos. Métodos: Imagens funcionais por ressonância magnética foram adquiridas de 22 voluntários saudáveis (12 homens; 19-37 anos, média de 26,3 anos) enquanto figuras neutras ou aversivas (corpos mutilados do International Afective Picture System – IAPS), eram apresentadas enquanto eles realizavam três tarefas diferentes, em que a atenção era manipulada. As imagens foram apresentadas no centro do campo visual, enquanto apareciam duas barras, uma de cada lado da figura. As três tarefas atentivas correspondiam a reconhecer: (1) a valência emocional da figura, (2) a semelhança na orientação das duas barras com diferenças de 0o ou 90o (tarefa fácil) e (3) a semelhança das mesmas com diferença de 0o ou apenas 6o (tarefa muito difícil). Resultados: Nas análises de regiões de interesse (ROIs) observamos um padrão de regulação emocional, com diminuição da amplitude do sinal BOLD estimado, nas regiões da amígdala, ínsula anterior, cíngulo posterior e córtex pré-frontal medial, ventrolateral e orbitofrontal na tarefa fácil. Já na tarefa difícil, esse comportamento se manteve, com exceção do sinal da ínsula e do orbitofrontal, que voltou a subir, talvez, por um efeito de estresse. Verificamos uma maior amplitude do sinal BOLD na região dos córtices pré-frontal dorsolateral, parietal superior e área motora suplementar quando a atenção foi alocada para as tarefas de barras, supostamente, por um efeito da demandava maior atenção. Conclusões: Nestes resultados, todo um conjunto de estruturas envolvidas no processamento emocional foi regulado pela manipulação da atenção nas tarefas. Estas evidências indicam que, mesmo para estímulos extremamente negativos, a disponibilidade de recursos de atenção e, talvez, mecanismos inibitórios de controle cognitivos sobre a amígdala sejam fatores condicionantes da resposta emocional

The emergence of emotional valence under active inference

International audienc

Decision confidence : beliefs, precision and value

International audienc

Conference Report: Functional Magnetic Resonance Imaging for Beginners – A Review of the fMRI Experience IV, 13–14 May 2002, Natcher Conference Center, National Institutes of Health, Bethesda, MD

The fourth fMRI Experience meeting was held at the Bethesda, Maryland campus of the National Institutes of Health on May 13th and 14th, 2002. The purpose of the meeting was to provide a platform for students working with functional magnetic resonance imaging (fMRI) to present their research to an international audience of peers. This year’s meeting featured special lectures from Dr. Leslie Ungerleider (“Imaging Mechanisms of Visual Attention”) and Dr. Daniel Weinberger (“Genetic Variation and fMRI Response”)

Emotional Valence and the Free-Energy Principle

The free-energy principle has recently been proposed as a unified Bayesian account of perception, learning and action. Despite the inextricable link between emotion and cognition, emotion has not yet been formulated under this framework. A core concept that permeates many perspectives on emotion is valence, which broadly refers to the positive and negative character of emotion or some of its aspects. In the present paper, we propose a definition of emotional valence in terms of the negative rate of change of free-energy over time. If the second time-derivative of free-energy is taken into account, the dynamics of basic forms of emotion such as happiness, unhappiness, hope, fear, disappointment and relief can be explained. In this formulation, an important function of emotional valence turns out to regulate the learning rate of the causes of sensory inputs. When sensations increasingly violate the agent’s expectations, valence is negative and increases the learning rate. Conversely, when sensations increasingly fulfil the agent’s expectations, valence is positive and decreases the learning rate. This dynamic interaction between emotional valence and learning rate highlights the crucial role played by emotions in biological agents ’ adaptation to unexpected changes in their world