Suchergebnis

Titel des Experiments
The Influence of Incidental Emotions on Tax Compliance

Autoren
Fochmann, Martin; Mohr, Peter N.C.; Hechtner, Frank

Kurzbeschreibung des Experiments
Incidental emotions (i.e., emotions not directly related to or caused by the choice problem) have been shown to influence decision making under risk. Positive emotions usually lead to increased risk taking whereas most aversive emotions decrease risk taking. In our experiment, we will investigate if and how incidental emotions influence tax compliance. Participants will make several tax compliance decisions in which they have to declare their income based on information regarding (i) their true income, (ii) the probability to be audited, and (iii) the penalty, if they did not declare their full income. Importantly, participants will be randomly divided into two groups. In one group, participants will be presented with pictures that usually induce positive emotions while they make their tax compliance decisions. In the other group, pictures with aversive emotions will be presented. We will use standardized pictures (e.g., International Affective Picture System) that have been used in several studies before to induce emotions. Participants will know in advance that the pictures they will see might show negative scenes (e.g., war or violence) and will give informed consent to participate. Before and after the tax compliance decisions, participants will answer several questionnaires regarding demographics, risk attitudes, and their current affective state.

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