Information campaigns to increase tax compliance could be framed in different ways. They can either highlight the potential gains when tax compliance is high, or the potential losses when compliance is low. According to regulatory focus theory, such framing should be most effective when it is congruent with the promotion or prevention focus of its recipients. Two studies confirmed the hypothesized interaction effects between recipients' regulatory focus and framing of information campaigns, with tax compliance being highest under conditions of regulatory fit. To address taxpayers effectively, information campaigns by tax authorities should consider the positive and negative framing of information, and the moderating effect of recipients' regulatory focus. KeywordsRegulatory focus; Regulatory fit; Goal-framing; Tax compliance Tax payments represent a social dilemma with colliding individual and collective interests. The financial basis for effective political and economic activities of the government is solid as long as the state succeeds in motivating citizens to cooperate rather than to defect. If a majority of citizens engages in tax avoidance and evasion, provision of public goods and services is at risk (e.g., van Lange, Liebrand, Messick, & Wilke, 1992). Despite temptations to cheat, people in many countries keep up relatively high tax morale and seem to accept their duty to pay taxes (Braithwaite, 2003;James & Alley, 2002;. Nevertheless, "taxes" have a negative connotation, are associated with an expensive and inefficient management style of politicians and often linked not only to the loss of money but also -especially in the case of self-employment -to restrictions of personal freedom in deciding how to spend and invest one's "own" money (Kirchler, 1998). Information campaigns on taxes and spending policy of the government as well as the provision of public goods can improve both citizens' understanding and acceptance of taxes and their compliance. Tax compliance is likely to increase if the tax system is perceived as being transparent, fair, and trustworthy, and when tax knowledge increases (e.g., . This article examines the differential effectiveness of information campaigns. It is assumed Promoting tax compliance by information campaignsNeoclassical economics postulates that taxpayers consider audit probability and fines in case of tax evasion and comply with the law only if audits are likely and fines are high (Allingham & Sandmo, 1972). The effect of audits and fines has, however, often been disputed (e.g., Andreoni, Erard, & Feinstein, 1998) and without doubt there are other than purely rational-economic variables determining tax behaviour. Moreover, under some circumstances, audits and fines may have the opposite effects than expected (e.g., Eichenberger & Frey, 2002;. If the deterring effect of audits and fines is low, strategies which aim to promote tax compliance should be applied (Pommerehne & WeckHannemann, 1992). Cooperation with tax authorities could be promoted by various media. I...

This article presents the Regulatory Focus Scale (RFS), an instrument comprising 10 items to record promotion orientation and prevention orientation, in accordance with regulatory focus theory (Higgins, 1997, 1998). In Study 1 (n = 130), 33 newly-constructed items were specified to record dispositional regulatory focus. They were administered along with the Regulatory Strength Measure (RSM) and items of various dimensions of the Schwartz values questionnaire (Schwartz Portrait Questionnaire, SPQ). Using distribution and factor analyses (exploratory und confirmatory), 10 new items were put together to create the RFS. Promotion orientation factors were named Openness to New Things and Autonomy, whereas prevention orientation factors were termed Orientation to the Expectations of Others and Sense of Obligation. There were only low correlations between the RFS and the results of the RSM, but very clear correlations between the RFS and the SPQ. In Study 2, using an independent sample (n = 200), it was possible to confirm the factor structure of the RFS found in Study 1.

Zusammenfassung Die Bedeutung der Selbstregulation für die Arbeitsmotivation und -leistung ist unumstritten. Der vorliegende Beitrag beschäftigt sich mit Selbstregulation, mit dem Regulationsfokus auf Promotion oder Prävention und der Passung zwischen Regulationsfokus und Arbeitsauftrag und -anforderungen. Die Übereinstimmung zwischen der Art der Selbstregulation einer Person und der aktuellen Situation hat positive Konsequenzen auf die Arbeitsmotivation und Arbeitszufriedenheit. Auch die Effizienz von Feedback über Arbeitsschritte und -leistungen sowie der Erfolg von Programmen zur Förderung eines gesunden Lebensstils hängen vom Regulationsfokus des Empfängers der Botschaft ab. In der Mitarbeiterführung und Arbeitsgestaltung können die Berücksichtigung des Regulationsfokus einer Person, eine entsprechende Aufgabenformulierung und die adäquate Rückmeldung über die Arbeitsleistung positive Effekte auf Motivation und Leistung haben.Schlüsselwörter Selbstregulation · Regulationsfokus · Arbeitsmotivation · Arbeitszufriedenheit Abstract Self-regulation has important effects on work motivation and achievement. This paper focuses on self-regulation, the regulatory focus on promotion or prevention, and the fit between regulatory focus and tasks. The fit between the selfDie Autoren danken Nikolaus Franke, Gerhard Speckbacher und zwei anonymen Gutachtern für wertvolle Verbesserungsvorschläge einer früheren Fassung dieses Artikels. Dieser Artikel wurde zum Teil während eines Forschungsaufenthaltes an der Australian National University, Canberra, ACT, des Drittautors verfasst. Die Forschungsarbeit der Autoren wurde mit den Mitteln des Jubiläumsfonds der Österrei-chischen Nationalbank, Projektnummer 11114, gefördert. 146 M. Holler et al.regulation of a person and an actual task can have a positive effect on motivation and work satisfaction. In addition, the efficiency of feedback concerning work and achievement as well as the success of programs which promote a healthy lifestyle depend on the recipient's regulatory focus. Taking the collaborators' regulatory focus and fit with tasks and with feedback on performance into account can have a positive impact on both motivation and productivity.

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