Media negativity bias and tax compliance: experimental evidence
| Autor: | Tommaso Reggiani, Fabio Sabatini, Jiří Špalek, Miloš Fišar |
|---|---|
| Jazyk: | angličtina |
| Rok vydání: | 2021 |
| Předmět: |
JEL C91
D70 H26 H31 tax compliance media bias taxation game laboratory experiment Economics and Econometrics education 502024 Public economy social capital Media bias 502024 Öffentliche Wirtschaft HJ Tax compliance Media bias Taxation game Laboratory experiment Compliance (psychology) daňový únik vliv médií laboratorní experiment daňová hra Accounting Negativity bias Economics behavior and behavior mechanisms Laboratory experiment Social psychology Priming (psychology) Finance health care economics and organizations Public finance |
| Zdroj: | INTERNATIONAL TAX AND PUBLIC FINANCE |
| ISSN: | 0927-5940 |
| Popis: | We study the impact of the media negativity bias on tax compliance. Through a framed laboratory experiment, we assess how the exposure to biased news about government action affects compliance in a repeated taxation game. Subjects treated with positive news are significantly more compliant than the control group. Instead, the exposure to negative news does not prompt any significant reaction compared to the neutral condition, suggesting that participants may perceive the media negativity bias in the selection and tonality of news as the norm rather than the exception. Overall, our results suggest that biased news provision is a constant source of psychological priming and plays a vital role in taxpayers’ compliance decisions. |
| Databáze: | OpenAIRE |
| Externí odkaz: |
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