Dataset for: De Cristofaro, V., & Giacomantonio, M. (2022). Punitive reactions to tax evasion in Italy: The moderating role of economic system justification. Zeitschrift für Psychologie, 230(2), 94–103. https://doi.org/10.1027/2151-2604/a000456

Two motives behind people’s punitive reactions can be identified: a retributive motive, which emphasizes people’s desire to punish offenders in proportion of their offense, and a utilitarian motive, which emphasizes people’s desire to punish offenders in order to prevent future crimes. This work proposes that economic system-justifying beliefs may influence punitive reactions toward tax evasion depending on the extent to which retributive-based and utilitarian-based information about the tax evasion behavior is more (or less) salient. Based on the assumption that high system justifiers do not tolerate any violation of the social order and tend to defend the extant status quo, we investigate whether they are more likely to exhibit stronger punitive reactions when the retributive or utilitarian motive of punishment is high in salience. By integrating the punishment perspective with the system justification perspective, we intend to provide new insights about reasons why, and under what circumstances, people punish tax evaders.