Tax compliance is not fundamentally influenced by incidental emotions: An experiment (Dataset)

Janina Enachescu*, Žiga Puklavec*, Jerome Olsen, Erich Kirchler

*Corresponding author for this work

Research output: Online publication or Non-textual formData set/Database

Abstract

The present study investigates the impact of incidental emotions on tax compliance behavior in an experimental setting. Different theories are divided about how experiencing incidental emotions should influence tax decisions and the few existing studies yield inconsistent results. Our aim was to investigate differences between three specific emotions, namely anger, fear, and happiness. This allowed a comparison in compliance behavior as a function of differences in emotional valence as well as in specific emotional qualities. For this purpose, a sample of 264 individuals participated in a tax experiment. After a baseline treatment, one of the three emotions was induced using video-clips with background music. Moreover, emotional arousal was assessed by measuring electrodermal activity. Manipulation check items as well as elevated arousal levels after the emotion induction provided support for a successful emotion induction. Nevertheless, we did not observe any tax compliance differences between the anger, fear, and happiness conditions. Our results speak against a fundamental role of incidental emotions for tax compliance decisions.
Keywords: tax compliance, incidental emotions, experiment, emotion induction, electrodermal activity, arousal
Original languageEnglish
PublisherOSF
Media of outputOnline
Publication statusPublished - 2021

Keywords

  • arousal
  • electrodermal activity
  • emotion induction
  • experiment
  • incidental emotions
  • tax compliance

Fingerprint

Dive into the research topics of 'Tax compliance is not fundamentally influenced by incidental emotions: An experiment (Dataset)'. Together they form a unique fingerprint.

Cite this