Media Bias and Tax Compliance: Experimental Evidence

Varování

Publikace nespadá pod Filozofickou fakultu, ale pod Ekonomicko-správní fakultu. Oficiální stránka publikace je na webu muni.cz.

Autoři	FIŠAR Miloš REGGIANI Tommaso SABATINI Fabio ŠPALEK Jiří
Rok publikování	2020
Druh	Článek v odborném periodiku (nerecenzovaný)
Fakulta / Pracoviště MU	Ekonomicko-správní fakulta
Citace
Popis	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.
Související projekty:	Tax Compliance with a Competitive Audit Selection Mechanism: An Experimental Approach