FIŠAR, Miloš, Tommaso REGGIANI, Fabio SABATINI and Jiří ŠPALEK. Media Bias and Tax Compliance: Experimental Evidence. MUNI ECON Working Papers. Brno: Masaryk University, 2020, No 01. ISSN 2571-130X.
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Basic information
Original name Media Bias and Tax Compliance: Experimental Evidence
Authors FIŠAR, Miloš, Tommaso REGGIANI, Fabio SABATINI and Jiří ŠPALEK.
Edition MUNI ECON Working Papers, Brno, Masaryk University, 2020, 2571-130X.
Other information
Original language English
Type of outcome Article in a journal (not reviewed)
Field of Study 50200 5.2 Economics and Business
Country of publisher Czech Republic
Confidentiality degree is not subject to a state or trade secret
WWW URL
Organization unit Faculty of Economics and Administration
Changed by Changed by: Ing. Miloš Fišar, Ph.D., učo 171966. Changed: 30/1/2020 13:55.
Abstract
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 projectName: Vliv konkurenčních kontrolních mechanismů na dodržování daňových předpisů: experimentální přístup
Investor: Czech Science Foundation
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