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Incidental Emotions, Integral Emotions, and Decisions to Pay Taxes

Author

Listed:
  • Janina Enachescu

    (University of Vienna)

  • Žiga Puklavec

    (University of Vienna)

  • Christian Martin Bauer

    (University of Vienna)

  • Jerome Olsen

    (University of Vienna)

  • Erich Kirchler

    (University of Vienna)

  • James Alm

    (Tulane University)

Abstract

In this paper we present initial investigations of the role of emotions on tax compliance decisions. We first introduce selected emotion theories, and we also present different paths by which emotions can possibly affect tax decisions, namely indirectly via mood and emotions unrelated to the tax decision itself (or "incidental emotions") and directly via emotions that are elicited in the taxation context itself (or "integral emotions"). We then present and discuss an experimental study investigating the first path suggested above, the influence of positive versus negative mood on tax compliance. Further, we also present and analyze a study exploring emotions elicited by the taxation context. Finally, we suggest that a fruitful path for future research is the integration of emotions into the slippery slope framework of tax compliance.

Suggested Citation

  • Janina Enachescu & Žiga Puklavec & Christian Martin Bauer & Jerome Olsen & Erich Kirchler & James Alm, 2019. "Incidental Emotions, Integral Emotions, and Decisions to Pay Taxes," Working Papers 1909, Tulane University, Department of Economics.
    • Handle: RePEc:tul:wpaper:1909
    as

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    File URL: http://repec.tulane.edu/RePEc/pdf/tul1909.pdf
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    References listed on IDEAS

    as
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    Cited by:

    1. James Alm & Matthias Kasper, 2020. "Laboratory Experiments," Working Papers 2008, Tulane University, Department of Economics.

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    More about this item

    Keywords

    Tax compliance; incidental emotions; integral emotions; behavioal economics; nudges; laboratory experiments.;
    All these keywords.

    JEL classification:

    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • C91 - Mathematical and Quantitative Methods - - Design of Experiments - - - Laboratory, Individual Behavior

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