Incidental Emotions, Integral Emotions, and Decisions to Pay Taxes

Janina Enachescu (), Žiga Puklavec, Christian Bauer, Jerome Olsen, Erich Kirchler () and James Alm ()
Additional contact information
Janina Enachescu: University of Vienna
Žiga Puklavec: University of Vienna
Christian Bauer: University of Vienna
Jerome Olsen: University of Vienna
Erich Kirchler: University of Vienna

No 1909, Working Papers from Tulane University, Department of Economics

Abstract: In this paper we present initial investigations of the role of emotions on tax compliance decisions. We first introduce selected emotion theories, and we also present different paths by which emotions can possibly affect tax decisions, namely indirectly via mood and emotions unrelated to the tax decision itself (or "incidental emotions") and directly via emotions that are elicited in the taxation context itself (or "integral emotions"). We then present and discuss an experimental study investigating the first path suggested above, the influence of positive versus negative mood on tax compliance. Further, we also present and analyze a study exploring emotions elicited by the taxation context. Finally, we suggest that a fruitful path for future research is the integration of emotions into the slippery slope framework of tax compliance.

Keywords: Tax compliance; incidental emotions; integral emotions; behavioal economics; nudges; laboratory experiments. (search for similar items in EconPapers)
JEL-codes: C91 H26 (search for similar items in EconPapers)
Date: 2019-10
New Economics Papers: this item is included in nep-cbe, nep-cfn, nep-exp, nep-iue, nep-neu, nep-pbe and nep-pub
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Citations: View citations in EconPapers (1)

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http://repec.tulane.edu/RePEc/pdf/tul1909.pdf First Version, October 2019 (application/pdf)

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Persistent link: https://EconPapers.repec.org/RePEc:tul:wpaper:1909

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