title: Framing of information on the use of public finances, regulatory fit of recipients and tax compliance.
abstract: 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.
authors.affiliation: Department of Economic Psychology, Educational Psychology and Evaluation, Faculty of Psychology, University of Vienna, Universitaetsstrasse 7, A-1010 Wien, Austria.
authors.forename: Marianne
authors.initials: M
authors.lastname: Holler
authors.forename: Erik
authors.initials: E
authors.lastname: Hoelzl
authors.forename: Erich
authors.initials: E
authors.lastname: Kirchler
authors.forename: Susanne
authors.initials: S
authors.lastname: Leder
authors.forename: Lucia
authors.initials: L
authors.lastname: Mannetti