Framing, gender and tax compliance

Hasseldine, John; Hite, Peggy A.

doi:10.1016/s0167-4870(02)00209-x

Cited by 106 publications

(92 citation statements)

References 22 publications

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“…Because Hasseldine and Hite (2003) reported an interaction effect between gender and goal framing on tax compliance, and because gender is to some degree correlated with dispositional regulatory focus (r = −.16, p = .06 for promotion focus with women scoring lower; r = .14, p = .08 for the prevention focus with women scoring higher), an additional ANOVA was conducted with gender and goal framing as independent variables, and age and employment status as covariates. In this analysis, neither the main effect of gender, F(1, 142) = .48, p = .49, η 2 < .01, nor the interaction effect between gender and goal framing were significant, F(1, 142) = 1.10, p = .30, η 2 = .01.…”

Section: Resultsmentioning

confidence: 99%

“…All forms of information campaigns have the potential to positively affect taxpayers' willingness to cooperate. Hasseldine and Hite (2003) compared positively and negatively framed information and found an interaction effect with gender: Male participants were more compliant after reading a negatively framed scenario, whereas females were more cooperative after reading the positively framed message.…”

Section: Promoting Tax Compliance By Information Campaignsmentioning

confidence: 99%

“…In the context of tax behaviour, goal-framing has largely been neglected so far. One exception is the study by Hasseldine and Hite (2003) who presented participants with either the positive consequences of compliance or the negative consequences of non-compliance. Female participants showed higher compliance with the positively framed text, and male participants with the negatively framed text.…”

Section: Promoting Tax Compliance By Information Campaignsmentioning

confidence: 99%

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Framing of information on the use of public finances, regulatory fit of recipients and tax compliance

Holler

Hoelzl

Kirchler

et al. 2008

Journal of Economic Psychology

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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...

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Section: Resultsmentioning

confidence: 99%

Section: Promoting Tax Compliance By Information Campaignsmentioning

confidence: 99%

Section: Promoting Tax Compliance By Information Campaignsmentioning

confidence: 99%

See 1 more Smart Citation

Framing of information on the use of public finances, regulatory fit of recipients and tax compliance

Holler

Hoelzl

Kirchler

et al. 2008

Journal of Economic Psychology

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“…It is highly plausible, however, that concerns about identity and social image form part of a price effect. Gender differences in behavior are commonplace in the experimental economics literature in general (Croson and Gneezy 2009) and a number of studies find that men and women respond differently to treatments designed to trigger social concerns (e.g., Hasseldine and Hite 2003;Griskevicius et al 2007;Mellström and Johannesson 2008). Given this, we have no reason to expect the effect of price on experienced pleasantness to be the same for men and women.…”

mentioning

confidence: 98%

When Does the Price Affect the Taste? Results from a Wine Experiment

Almenberg¹,

Dreber

2010

SSRN Journal

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Standard-Nutzungsbedingungen:Die Dokumente auf EconStor dürfen zu eigenen wissenschaftlichen Zwecken und zum Privatgebrauch gespeichert und kopiert werden.Sie dürfen die Dokumente nicht für öffentliche oder kommerzielle Zwecke vervielfältigen, öffentlich ausstellen, öffentlich zugänglich machen, vertreiben oder anderweitig nutzen.Sofern die Verfasser die Dokumente unter Open-Content-Lizenzen (insbesondere CC-Lizenzen) zur Verfügung gestellt haben sollten, gelten abweichend von diesen Nutzungsbedingungen die in der dort genannten Lizenz gewährten Nutzungsrechte. Terms of use: Documents in EconStor may AbstractWe designed an experiment that examines how knowledge about the price of a good, and the time at which the information is received, affects how the good is experienced. The good in question was wine, and the price was either high or low.Our results suggest that hosts offering wine to guests can safely reveal the price: much is gained if the wine is expensive, and little is lost if it is cheap. Disclosing the high price before tasting the wine produces considerably higher ratings, although only from women. Disclosing the low price, by contrast, does not result in lower ratings. Our finding supports the notion that price not only serves to clear markets, it also serves as a marketing tool; it influences expectations that in turn shape a consumer's experience. In addition, our results suggest that men and women respond differently to attribute information concerning wine.

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“…The board of directors is one form of internal control mechanisms in corporate since the board members appoint, supervise and remunerate top managers in organizations in addition to strategy formulation (Minguez & Campbell, 2010;Hasseldine & Hite, 2003). The subject of women on boards of directors is a growing area of research.…”

Section: Introductionmentioning

confidence: 99%

Board of directors’ composition and performance in French CAC 40 listed firms

Ahmadi¹,

Bouri²

2017

10.5267/j.ac

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C H R O N I C L E A B S T R A C TReflecting investor expectations, most prior corporate governance research attempt to find a relationship between boards of directors' composition and firm financial performance. Specifically, we try to examine the relationship between the boards' size, board independence, CEO duality and gender diversity and two measurements of performance in listed companies in CAC 40, namely return on assets (ROA) and return of equities (ROE). We found evidence provide that board characteristics were positively correlated to the firm' performance. However, our results show a significant association between ROE, ROA and the board of directors' composition. We find significant negative association between financial information and equity-based management compensation. On the other hand, the presence of independent directors on the board seems to affect, positively, the level of financial performance of CAC 40 firms. Likewise, the stewardship theory assumption, the CEO duality is very high and is significantly associated with a higher level of firm performance. The results show that there was a significant relationship between board gender diversity and firm performance from our samples CAC 40 companies. In addition, we find significant negative impact of leverage on the financial performance for CAC 40 firms.Growing Science Ltd. All rights reserved. 7

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Framing, gender and tax compliance

Cited by 106 publications

References 22 publications

Framing of information on the use of public finances, regulatory fit of recipients and tax compliance

Framing of information on the use of public finances, regulatory fit of recipients and tax compliance

When Does the Price Affect the Taste? Results from a Wine Experiment

Board of directors’ composition and performance in French CAC 40 listed firms

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