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Framing of information on the use of public finances, regulatory fit of recipients and tax compliance

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  • Holler, Marianne
  • Hoelzl, Erik
  • Kirchler, Erich
  • Leder, Susanne
  • Mannetti, Lucia
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    Abstract

    Information campaigns to increase tax compliance could be framed in different ways. They can either highlight the potential gains when tax compliance is high, or the potential losses when compliance is low. According to regulatory focus theory, such framing should be most effective when it is congruent with the promotion or prevention focus of its recipients. Two studies confirmed the hypothesized interaction effects between recipients' regulatory focus and framing of information campaigns, with tax compliance being highest under conditions of regulatory fit. To address taxpayers effectively, information campaigns by tax authorities should consider the positive and negative framing of information, and the moderating effect of recipients' regulatory focus.

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    Bibliographic Info

    Article provided by Elsevier in its journal Journal of Economic Psychology.

    Volume (Year): 29 (2008)
    Issue (Month): 4 (August)
    Pages: 597-611

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    Handle: RePEc:eee:joepsy:v:29:y:2008:i:4:p:597-611

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    Web page: http://www.elsevier.com/locate/joep

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    References

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    1. repec:att:wimass:9610 is not listed on IDEAS
    2. James, Simon & Alley, Clinton, 2002. "Tax compliance, self-assessment and tax administration," MPRA Paper 26906, University Library of Munich, Germany.
    3. Kirchler, Erich, 1998. "Differential representations of taxes: Analysis of free associations and judgments of five employment groups," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 27(1), pages 117-131.
    4. James Andreoni & Brian Erard & Jonathan Feinstein, 1998. "Tax Compliance," Journal of Economic Literature, American Economic Association, vol. 36(2), pages 818-860, June.
    5. Hasseldine, John & Hite, Peggy A., 2003. "Framing, gender and tax compliance," Journal of Economic Psychology, Elsevier, vol. 24(4), pages 517-533, August.
    6. Ganzach, Yoav & Karsahi, Nili, 1995. "Message framing and buying behavior: A field experiment," Journal of Business Research, Elsevier, vol. 32(1), pages 11-17, January.
    7. Kirchler,Erich, 2007. "The Economic Psychology of Tax Behaviour," Cambridge Books, Cambridge University Press, number 9780521876742, April.
    8. Allingham, Michael G. & Sandmo, Agnar, 1972. "Income tax evasion: a theoretical analysis," Journal of Public Economics, Elsevier, vol. 1(3-4), pages 323-338, November.
    9. Eichenberger, Reiner & Frey, Bruno S, 2002. "Democratic Governance for a Globalized World," Kyklos, Wiley Blackwell, vol. 55(2), pages 265-88.
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    Cited by:
    1. Florack, Arnd & Keller, Johannes & Palcu, Johanna, 2013. "Regulatory focus in economic contexts," Journal of Economic Psychology, Elsevier, vol. 38(C), pages 127-137.
    2. Möhlmann, Axel, 2013. "Investor home bias and sentiment about the country benefiting from the tax revenue," Journal of Economic Psychology, Elsevier, vol. 35(C), pages 31-46.
    3. Leder, Susanne & Mannetti, Lucia & Hölzl, Erik & Kirchler, Erich, 2010. "Regulatory fit effects on perceived fiscal exchange and tax compliance," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 39(2), pages 271-277, April.
    4. Kirchler, Erich & Wahl, Ingrid, 2010. "Tax compliance inventory TAX-I: Designing an inventory for surveys of tax compliance," Journal of Economic Psychology, Elsevier, vol. 31(3), pages 331-346, June.
    5. Fochmann, Martin & Kroll, Eike B., 2014. "The effects of rewards on tax compliance decisions," arqus Discussion Papers in Quantitative Tax Research 163, arqus - Arbeitskreis Quantitative Steuerlehre.
    6. Kirchler, Erich & Hoelzl, Erik & Huber, Oswald, 2010. "Risk-defusing in decisions by probability of detection of harm and promotion and prevention focus," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 39(5), pages 595-600, October.
    7. Sassenberg, Kai & Scholl, Annika, 2013. "If I can do it my way…The influence of regulatory focus on job-related values and job attraction," Journal of Economic Psychology, Elsevier, vol. 38(C), pages 58-70.
    8. Djawadi, Behnud Mir & Fahr, René, 2013. "The Impact of Tax Knowledge and Budget Spending Influence on Tax Compliance," IZA Discussion Papers 7255, Institute for the Study of Labor (IZA).
    9. Li, Andrew & Evans, Joel & Christian, Michael S. & Gilliland, Stephen W. & Kausel, Edgar E. & Stein, Jordan H., 2011. "The effects of managerial regulatory fit priming on reactions to explanations," Organizational Behavior and Human Decision Processes, Elsevier, vol. 115(2), pages 268-282, July.

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