j 2020

Media Bias and Tax Compliance: Experimental Evidence

FIŠAR, Miloš, Tommaso REGGIANI, Fabio SABATINI and Jiří ŠPALEK

Basic information

Original name

Media Bias and Tax Compliance: Experimental Evidence

Authors

Edition

MUNI ECON Working Papers, Brno, Masaryk University, 2020, 2571-130X

Other information

Language

English

Type of outcome

Článek v odborném periodiku (nerecenzovaný)

Field of Study

50200 5.2 Economics and Business

Country of publisher

Czech Republic

Confidentiality degree

není předmětem státního či obchodního tajemství

References:

Organization unit

Faculty of Economics and Administration
Změněno: 30/1/2020 13:55, Ing. Miloš Fišar, Ph.D.

Abstract

V originále

We study the impact of media 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. The exposure to negative news, instead, does not prompt any significant reaction in respect to the neutral condition, suggesting that participants 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 act as a constant source of psychological priming and play a vital role in taxpayers' compliance decisions.

Links

GA17-00496S, research and development project
Name: Vliv konkurenčních kontrolních mechanismů na dodržování daňových předpisů: experimentální přístup
Investor: Czech Science Foundation