Quotation Fisar, Milos, Reggiani, Tommaso, Sabatini, Fabio, Špalek, Jiří. 2021. Media negativity bias and tax compliance: experimental evidence. International Tax and Public Finance.




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 afects compliance in a repeated taxation game. Subjects treated with positive news are signifcantly more compliant than the control group. Instead, the exposure to negative news does not prompt any signifcant reaction compared to the neutral condition, suggesting that participants may perceive the media negativ‑ ity 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 psy‑ chological priming and plays a vital role in taxpayers’ compliance decisions.


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Publication's profile

Status of publication Published
Affiliation WU
Type of publication Journal article
Journal International Tax and Public Finance
Citation Index SSCI
WU Journalrating 2009 A
WU-Journal-Rating new FIN-A, INF-A, STRAT-B, VW-D, WH-B
Language English
Title Media negativity bias and tax compliance: experimental evidence
Year 2021
Reviewed? Y
URL https://link.springer.com/article/10.1007/s10797-021-09706-w
DOI http://dx.doi.org/10.1007/s10797-021-09706-w
Open Access Y
Open Access Link https://link.springer.com/article/10.1007/s10797-021-09706-w


Fisar, Milos (Details)
Reggiani, Tommaso (Cardiff University, United Kingdom)
Sabatini, Fabio (Sapienza University of Rome, Italy)
Špalek, Jiří (Masaryk University, Czech Republic)
Competence Center for Experimental Research WE (Details)
Research areas (ÖSTAT Classification 'Statistik Austria')
5351 Public economy (Details)
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