References : Hilton D., Charalambides L., Demarque C., Waroquier, L., Raux C.
(2014). A tax can nudge : The impact of an environmentally motivated bonus/malus fiscal system on transport preferences. Journal of Economic Psychology, Vol. 42, p. 17-27. C. Demarque, L. Charalambides, D.J. Hilton & L. Waroquier (2015).
Nudging sustainable consumption : The use of descriptive norms to promote a minority behavior in an online shopping environment. Journal of Environmental Psychology, 43, 166-174.

Alan Lewis : Attitudes to tax evasion and benefit fraud: U.K and Italy compared.

In neo-classical economics the decision to evade tax is analysed in the same way as the decision to commit benefit fraud as both decisions depend on the net expected utility that a ‘representative individual’ will derive from the gamble. If the financial loss that a community experiences when there is tax evasion is equal to the financial loss experienced when there is benefit fraud there is no reason to expect differences in individuals’ attitudes toward these crimes. However replies to questionnaires show respondents are more condemnatory of benefit fraud than tax evasion (Cullis, Jones, Lewis, Castiglioni and Lozza, 2015).
The present study presents novel data from among samples of undergraduate students in the U.K. (n=127) and Italy (n=122). The questionnaire investigates whether the seriousness of the two crimes are similar, whether respondents themselves would evade taxes or engage in benefit fraud and what they believe the appropriate punishments should be. Cultural differences are also explored between the two countries where both tax evasion and benefit fraud are more common in Italy; does this mean that Italian respondents will be more tolerant ?

References :
Cullis, J., Jones, P., Lewis, A., Castiglioni, C. and Lozza, E. 2015. “ Do poachers make harsh gamekeepers? Attitudes to tax evasion and benefit fraud.” Journal of Behavioral and Experimental Economics 58 ,124-131.