Media negativity bias and tax compliance: experimental evidence
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14560%2F22%3A00129007" target="_blank" >RIV/00216224:14560/22:00129007 - isvavai.cz</a>
Result on the web
<a href="https://link-springer-com.ezproxy.muni.cz/article/10.1007%2Fs10797-021-09706-w" target="_blank" >https://link-springer-com.ezproxy.muni.cz/article/10.1007%2Fs10797-021-09706-w</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.1007/s10797-021-09706-w" target="_blank" >10.1007/s10797-021-09706-w</a>
Alternative languages
Result language
angličtina
Original language name
Media negativity bias and tax compliance: experimental evidence
Original language description
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
Czech name
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Czech description
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Classification
Type
J<sub>imp</sub> - Article in a specialist periodical, which is included in the Web of Science database
CEP classification
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OECD FORD branch
50200 - Economics and Business
Result continuities
Project
<a href="/en/project/GA17-00496S" target="_blank" >GA17-00496S: Tax Compliance with a Competitive Audit Selection Mechanism: An Experimental Approach</a><br>
Continuities
P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)
Others
Publication year
2022
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Name of the periodical
INTERNATIONAL TAX AND PUBLIC FINANCE
ISSN
0927-5940
e-ISSN
1573-6970
Volume of the periodical
29
Issue of the periodical within the volume
5
Country of publishing house
NL - THE KINGDOM OF THE NETHERLANDS
Number of pages
53
Pages from-to
1160-1212
UT code for WoS article
000719154400001
EID of the result in the Scopus database
2-s2.0-85119054263