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

Abstract

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.

Assessing social dominance orientation and system justification as psychological pathways from practicing meditation to tax evasion intentions and support for tax progressivity

“…The evidence put forward in this article is consistent with the general literature on mindfulness and meditation practice (Brown & Ryan, 2003), and contributes to the recent trend of focusing on its beneficial role in the context of taxation and inequality (De Cristofaro et al, 2021). Mindfulness produces benefits across many inter‐ and intrapersonal phenomena such as stereotypes (Salvati & Chiorri, 2021; Salvati, Chiorri, & Baiocco, 2019), mental health (Barcaccia et al, 2020; Barcaccia et al, 2022; Medvedev et al, 2021), drug and alcohol abuse (Tang, Tang, & Posner, 2016).…”

“…Similarly, we found a positive relation between SJ and tax evasion intentions, whereas a negative relation between SJ and support for tax progressivity. This pattern is consistent with recent research findings (De Cristofaro et al, 2021;De Cristofaro & Giacomantonio, 2022) showing the inequality maintaining function of SDO and SJ in the tax context.…”

“…In the current article, we propose SDO as the primary pathway through which practicing meditation may be beneficial for tax evasion intentions. The link between SDO and tax evasion intentions is theoretically intuitive and supported by existing research (De Cristofaro et al, 2021). As defined, SDO involves anti‐egalitarianism as well as preference for inequality and resources disparities between social groups.…”

“…Such a beneficial role of being mindful fits with a recent trend of focusing on mindfulness as key in promoting pro-social attitudes and behaviours of taxpayers. Recent studies conducted in Italy (De Cristofaro, Giacomantonio, Pellegrini, Salvati, & Leone, 2021) showed that tax evasion intentions (a behaviour with inherent inequality-enhancing properties) are significantly weaker for mindful taxpayers, whereas support for a progressive taxation (an inequality-reducing behaviour) is stronger. This is important since economic inequality, a matter of great concern to contemporary societies, is known to have many harmful consequences including poor health and well-being (Jetten & Peters, 2019).…”

Populist ideology, ideological attitudes, and anti-immigration attitudes as an integrated system of beliefs

“…The motivational goals concerning social change or social inequality can represent key psychological dimensions in conveying these dynamics [e.g., 10 – 12 ]. RWA and SDO are the sociopolitical attitudes most attuned to the resistance to change and acceptance of inequality [e.g., 25 – 28 ]. As such, RWA and SDO underpin left/right ideological preferences [e.g., 26 , 29 ], as well as more specific attitudes—for instance, prejudice [e.g., 30 , 31 ].…”