Publication details

Media negativity bias and tax compliance: experimental evidence

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Authors

FIŠAR Miloš REGGIANI Tommaso SABATINI Fabio ŠPALEK Jiří

Year of publication 2021
Type Article in Periodical
Magazine / Source International Tax and Public Finance
MU Faculty or unit

Faculty of Economics and Administration

Citation
Web https://link-springer-com.ezproxy.muni.cz/article/10.1007%2Fs10797-021-09706-w
Doi http://dx.doi.org/10.1007/s10797-021-09706-w
Keywords tax compliance; media bias; taxation game; laboratory experiment
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
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