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“Thou shalt not covet”: Prohibitions, temptation and moral values

2013; Elsevier BV; Volume: 103; Linguagem: Inglês

10.1016/j.jpubeco.2013.04.001

1879-2316

Matteo Cervellati, Paolo Vanin,

Taxation and Compliance Studies

This paper proposes a theory of the relationship between prohibitions and temptation. In the presence of self-control problems, moral values may increase individual material welfare (and utility) by serving as a self-commitment device. The model investigates the relationship between morality and temptation, the individual gains from morality, the interaction between external sanctions and moral self-punishment and the spread and strength of individually optimal moral values. The empirical analysis, based on survey data for a large set of countries, documents a hump-shaped pattern of morality in social class, which supports the theoretical predictions of the model.