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Regulatory fit effects on perceived fiscal exchange and tax compliance

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  • Leder, Susanne
  • Mannetti, Lucia
  • Hölzl, Erik
  • Kirchler, Erich
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    Abstract

    Paying taxes can be considered a contribution to the welfare of a society. But even though tax payments are redistributed to citizens in the form of public goods and services, taxpayers often do not perceive many benefits from paying taxes. Information campaigns about the use of taxes for financing public goods and services could increase taxpayers' understanding of the importance of taxes, strengthen their perception of fiscal exchange and consequently also increase tax compliance. Two studies examined how fit between framing of information and taxpayers' regulatory focus affects perceived fiscal exchange and tax compliance. Taxpayers should perceive the exchange between tax payments and provision of public goods and services as higher if information framing suits their regulatory focus. Study 1 supported this hypothesis for induced regulatory focus. Study 2 replicated the findings for chronic regulatory focus and further demonstrated that regulatory fit also affects tax compliance. The results provide further evidence for findings from previous studies concerning regulatory fit effects on tax attitudes and extend these findings to a context with low tax morale.

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    Bibliographic Info

    Article provided by Elsevier in its journal Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics).

    Volume (Year): 39 (2010)
    Issue (Month): 2 (April)
    Pages: 271-277

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    Handle: RePEc:eee:soceco:v:39:y:2010:i:2:p:271-277

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    Web page: http://www.elsevier.com/locate/inca/620175

    Related research

    Keywords: Regulatory fit Fiscal exchange Tax compliance;

    References

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    1. Erich Kirchler & Boris Maciejovsky, . "Steuermoral und Steuerhinterziehung," Papers on Strategic Interaction 2002-18, Max Planck Institute of Economics, Strategic Interaction Group.
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    Cited by:
    1. Ottone, Stefania & Ponzano, Ferruccio, 2008. "How People perceive the Welfare State. A real effort experiment," POLIS Working Papers 101, Institute of Public Policy and Public Choice - POLIS.
    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.

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