| FIŠAR, Miloš, Tommaso REGGIANI, Fabio SABATINI a Jiří ŠPALEK. Media negativity bias and tax compliance: experimental evidence. INTERNATIONAL TAX AND PUBLIC FINANCE. DORDRECHT (NETHERLANDS): Springer, 2022, roč. 29, č. 5, s. 1160-1212. ISSN 0927-5940. Dostupné z: https://dx.doi.org/10.1007/s10797-021-09706-w. |
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@article{1794737,
author = {Fišar, Miloš and Reggiani, Tommaso and Sabatini, Fabio and Špalek, Jiří},
article_location = {DORDRECHT (NETHERLANDS)},
article_number = {5},
doi = {http://dx.doi.org/10.1007/s10797-021-09706-w},
keywords = {tax compliance; media bias; taxation game; laboratory experiment},
language = {eng},
issn = {0927-5940},
journal = {INTERNATIONAL TAX AND PUBLIC FINANCE},
title = {Media negativity bias and tax compliance: experimental evidence},
url = {https://link-springer-com.ezproxy.muni.cz/article/10.1007%2Fs10797-021-09706-w},
volume = {29},
year = {2022}
}
TY - JOUR
ID - 1794737
AU - Fišar, Miloš - Reggiani, Tommaso - Sabatini, Fabio - Špalek, Jiří
PY - 2022
TI - Media negativity bias and tax compliance: experimental evidence
JF - INTERNATIONAL TAX AND PUBLIC FINANCE
VL - 29
IS - 5
SP - 1160-1212
EP - 1160-1212
PB - Springer
SN - 09275940
KW - tax compliance
KW - media bias
KW - taxation game
KW - laboratory experiment
UR - https://link-springer-com.ezproxy.muni.cz/article/10.1007%2Fs10797-021-09706-w
N2 - 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
ER -
FIŠAR, Miloš, Tommaso REGGIANI, Fabio SABATINI a Jiří ŠPALEK. Media negativity bias and tax compliance: experimental evidence. \textit{INTERNATIONAL TAX AND PUBLIC FINANCE}. DORDRECHT (NETHERLANDS): Springer, 2022, roč.~29, č.~5, s.~1160-1212. ISSN~0927-5940. Dostupné z: https://dx.doi.org/10.1007/s10797-021-09706-w.
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