메뉴 건너뛰기




Volumn 29, Issue 4, 2008, Pages 597-611

Framing of information on the use of public finances, regulatory fit of recipients and tax compliance

Author keywords

Goal framing; Regulatory fit; Regulatory focus; Tax compliance

Indexed keywords


EID: 47749131221     PISSN: 01674870     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.joep.2008.01.001     Document Type: Article
Times cited : (42)

References (45)
  • 1
    • 0035540366 scopus 로고    scopus 로고
    • "I" seek pleasures and "we" avoid pains: The role of self-regulatory goals in information processing and persuasion
    • Aaker J.L., and Lee A.Y. "I" seek pleasures and "we" avoid pains: The role of self-regulatory goals in information processing and persuasion. Journal of Consumer Research 28 1 (2001) 33-49
    • (2001) Journal of Consumer Research , vol.28 , Issue.1 , pp. 33-49
    • Aaker, J.L.1    Lee, A.Y.2
  • 2
    • 14044252192 scopus 로고
    • Income tax evasion: A theoretical analysis
    • Allingham M.G., and Sandmo A. Income tax evasion: A theoretical analysis. Journal of Public Economics 1 3 (1972) 323-338
    • (1972) Journal of Public Economics , vol.1 , Issue.3 , pp. 323-338
    • Allingham, M.G.1    Sandmo, A.2
  • 4
    • 85107939143 scopus 로고
    • When to accentuate the negative: The effects of perceived efficacy and message framing on intentions to perform a health-related behavior
    • Block L.G., and Keller P.A. When to accentuate the negative: The effects of perceived efficacy and message framing on intentions to perform a health-related behavior. Journal of Marketing Research 32 2 (1995) 192-203
    • (1995) Journal of Marketing Research , vol.32 , Issue.2 , pp. 192-203
    • Block, L.G.1    Keller, P.A.2
  • 5
    • 47749126467 scopus 로고    scopus 로고
    • Who's not paying their fair share: Public perception of the Australian tax system
    • Braithwaite V. Who's not paying their fair share: Public perception of the Australian tax system. Australian Journal of Social Issues 38 3 (2003) 323-348
    • (2003) Australian Journal of Social Issues , vol.38 , Issue.3 , pp. 323-348
    • Braithwaite, V.1
  • 6
    • 0009065373 scopus 로고    scopus 로고
    • Principles of judging valence: What makes events positive or negative?
    • Zanna M.P. (Ed), Academic Press, New York
    • Brendl C.M., and Higgins E.T. Principles of judging valence: What makes events positive or negative?. In: Zanna M.P. (Ed). Advances in experimental social psychology Vol. 28 (1996), Academic Press, New York 95-160
    • (1996) Advances in experimental social psychology , vol.28 , pp. 95-160
    • Brendl, C.M.1    Higgins, E.T.2
  • 7
    • 47749114489 scopus 로고    scopus 로고
    • Bundesministerium für Finanzen. (2005). Budget 2005. From http://www.bmf.gv.at/Budget/Budget2005/budget05_zahlen_hintergruende_zusammenhaenge.pdf (Retrieved 15.01.07).
    • Bundesministerium für Finanzen. (2005). Budget 2005. From http://www.bmf.gv.at/Budget/Budget2005/budget05_zahlen_hintergruende_zusammenhaenge.pdf (Retrieved 15.01.07).
  • 8
    • 85047692055 scopus 로고    scopus 로고
    • Moral value transfer from regulatory fit: What feels right is right and what feels wrong is wrong
    • Camacho C.J., Higgins E.T., and Luger L. Moral value transfer from regulatory fit: What feels right is right and what feels wrong is wrong. Journal of Personality and Social Psychology 84 3 (2003) 498-510
    • (2003) Journal of Personality and Social Psychology , vol.84 , Issue.3 , pp. 498-510
    • Camacho, C.J.1    Higgins, E.T.2    Luger, L.3
  • 10
    • 2342499068 scopus 로고    scopus 로고
    • Goal-attribute compatibility in consumer choice
    • Chernev A. Goal-attribute compatibility in consumer choice. Journal of Consumer Psychology 14 1-2 (2004) 141-150
    • (2004) Journal of Consumer Psychology , vol.14 , Issue.1-2 , pp. 141-150
    • Chernev, A.1
  • 13
    • 0032993371 scopus 로고    scopus 로고
    • Message framing and sunscreen use: Gain-framed messages motivate beach-goers
    • Detweiler J.B., Bedell B.T., Salovey P., Pronin E., and Rothman A.J. Message framing and sunscreen use: Gain-framed messages motivate beach-goers. Health Psychology 18 2 (1999) 189-196
    • (1999) Health Psychology , vol.18 , Issue.2 , pp. 189-196
    • Detweiler, J.B.1    Bedell, B.T.2    Salovey, P.3    Pronin, E.4    Rothman, A.J.5
  • 14
    • 0036095419 scopus 로고    scopus 로고
    • Democratic governance for a globalized world
    • Eichenberger R., and Frey B.S. Democratic governance for a globalized world. Kyklos 55 2 (2002) 265-288
    • (2002) Kyklos , vol.55 , Issue.2 , pp. 265-288
    • Eichenberger, R.1    Frey, B.S.2
  • 15
    • 34347222532 scopus 로고    scopus 로고
    • Regulatory focus scale (RFS): Development of a scale to record dispositional regulatory focus
    • Fellner B., Holler M., Kirchler E., and Schabmann A. Regulatory focus scale (RFS): Development of a scale to record dispositional regulatory focus. Swiss Journal of Psychology 66 2 (2007) 109-116
    • (2007) Swiss Journal of Psychology , vol.66 , Issue.2 , pp. 109-116
    • Fellner, B.1    Holler, M.2    Kirchler, E.3    Schabmann, A.4
  • 16
    • 25144504331 scopus 로고    scopus 로고
    • Zur Effizienz von Feedback bei präventions- und promotionsorientierten Mitarbeitern
    • Fellner B., Kirchler E., and Holler M. Zur Effizienz von Feedback bei präventions- und promotionsorientierten Mitarbeitern. Journal für Betriebswirtschaft 54 4 (2004) 120-128
    • (2004) Journal für Betriebswirtschaft , vol.54 , Issue.4 , pp. 120-128
    • Fellner, B.1    Kirchler, E.2    Holler, M.3
  • 17
    • 33748846989 scopus 로고    scopus 로고
    • How advertising claims affect brand preferences and category-brand associations: The role of regulatory fit
    • Florack A., and Scarabis M. How advertising claims affect brand preferences and category-brand associations: The role of regulatory fit. Psychology and Marketing 23 9 (2006) 741-755
    • (2006) Psychology and Marketing , vol.23 , Issue.9 , pp. 741-755
    • Florack, A.1    Scarabis, M.2
  • 18
    • 0036370533 scopus 로고    scopus 로고
    • Enjoying goal-directed action: The role of regulatory fit
    • Freitas A.L., and Higgins E.T. Enjoying goal-directed action: The role of regulatory fit. Psychological Science 13 1 (2002) 1-6
    • (2002) Psychological Science , vol.13 , Issue.1 , pp. 1-6
    • Freitas, A.L.1    Higgins, E.T.2
  • 19
    • 0002541679 scopus 로고
    • Message framing and buying behavior: A field experiment
    • Ganzach Y., and Karsahi N. Message framing and buying behavior: A field experiment. Journal of Business Research 32 1 (1995) 11-17
    • (1995) Journal of Business Research , vol.32 , Issue.1 , pp. 11-17
    • Ganzach, Y.1    Karsahi, N.2
  • 20
    • 47749111965 scopus 로고    scopus 로고
    • Der optimale Einsatz von goal-frames in der Anzeigenwerbung
    • Gierl H. Der optimale Einsatz von goal-frames in der Anzeigenwerbung. Transfer - Werbeforschung & Praxis 50 3 (2005) 4-17
    • (2005) Transfer - Werbeforschung & Praxis , vol.50 , Issue.3 , pp. 4-17
    • Gierl, H.1
  • 22
    • 0031304419 scopus 로고    scopus 로고
    • Beyond pleasure and pain
    • Higgins E.T. Beyond pleasure and pain. American Psychologist 52 12 (1997) 1280-1300
    • (1997) American Psychologist , vol.52 , Issue.12 , pp. 1280-1300
    • Higgins, E.T.1
  • 23
    • 77956773952 scopus 로고    scopus 로고
    • Promotion and prevention: Regulatory focus as a motivational principle
    • Zanna M.P. (Ed), Academic Press, New York
    • Higgins E.T. Promotion and prevention: Regulatory focus as a motivational principle. In: Zanna M.P. (Ed). Advances in experimental social psychology Vol. 30 (1998), Academic Press, New York 1-46
    • (1998) Advances in experimental social psychology , vol.30 , pp. 1-46
    • Higgins, E.T.1
  • 24
    • 0034332318 scopus 로고    scopus 로고
    • Making a good decision: Value from fit
    • Higgins E.T. Making a good decision: Value from fit. American Psychologist 55 11 (2000) 1217-1230
    • (2000) American Psychologist , vol.55 , Issue.11 , pp. 1217-1230
    • Higgins, E.T.1
  • 25
    • 47749094573 scopus 로고    scopus 로고
    • Regulatorischer Fokus und Motivationsstärke von Warnhinweisen auf Zigarettenpackungen
    • Holler M., Dobnig S., and Kirchler E. Regulatorischer Fokus und Motivationsstärke von Warnhinweisen auf Zigarettenpackungen. Wirtschaftspsychologie 9 1 (2007) 97-105
    • (2007) Wirtschaftspsychologie , vol.9 , Issue.1 , pp. 97-105
    • Holler, M.1    Dobnig, S.2    Kirchler, E.3
  • 26
    • 25144512053 scopus 로고    scopus 로고
    • Selbstregulation, Regulationsfokus und Arbeitsmotivation: Überblick über den Stand der Forschung und praktische Konsequenzen
    • Holler M., Fellner B., and Kirchler E. Selbstregulation, Regulationsfokus und Arbeitsmotivation: Überblick über den Stand der Forschung und praktische Konsequenzen. Journal für Betriebswirtschaft 55 2 (2005) 145-168
    • (2005) Journal für Betriebswirtschaft , vol.55 , Issue.2 , pp. 145-168
    • Holler, M.1    Fellner, B.2    Kirchler, E.3
  • 28
    • 0032335895 scopus 로고    scopus 로고
    • Differential representations of taxes: Analysis of free associations and judgments of five employment groups
    • Kirchler E. Differential representations of taxes: Analysis of free associations and judgments of five employment groups. Journal of Socio Economics 27 1 (1998) 117-131
    • (1998) Journal of Socio Economics , vol.27 , Issue.1 , pp. 117-131
    • Kirchler, E.1
  • 30
    • 40249093045 scopus 로고    scopus 로고
    • Kirchler, E., Hölzl, E., & Wahl, I. (in press). Enforced versus voluntary tax compliance: The "slippery slope" framework. Journal of Economic Psychology. doi:10.1016/j.joep.2007.05.004.
    • Kirchler, E., Hölzl, E., & Wahl, I. (in press). Enforced versus voluntary tax compliance: The "slippery slope" framework. Journal of Economic Psychology. doi:10.1016/j.joep.2007.05.004.
  • 31
    • 1542710569 scopus 로고    scopus 로고
    • Social dilemmas: The anatomy of cooperation
    • Kollock P. Social dilemmas: The anatomy of cooperation. Annual Review of Sociology 24 (1998) 183-214
    • (1998) Annual Review of Sociology , vol.24 , pp. 183-214
    • Kollock, P.1
  • 32
    • 2142817198 scopus 로고    scopus 로고
    • Dispositional motivations and message framing: A test of the congruency hypothesis in college students
    • Mann T., Sherman D., and Updegraff J. Dispositional motivations and message framing: A test of the congruency hypothesis in college students. Health Psychology 23 3 (2004) 330-334
    • (2004) Health Psychology , vol.23 , Issue.3 , pp. 330-334
    • Mann, T.1    Sherman, D.2    Updegraff, J.3
  • 33
    • 33947699215 scopus 로고
    • Norms, social commitment and citizens' adaptation to new laws
    • van Koppen P.J., Hessing D.J., and van de Heuvel C. (Eds), Swets & Zeitlinger, Berwyn, PA
    • McGraw K., and Scholz J. Norms, social commitment and citizens' adaptation to new laws. In: van Koppen P.J., Hessing D.J., and van de Heuvel C. (Eds). Lawyers on psychology and psychologists on law (1988), Swets & Zeitlinger, Berwyn, PA
    • (1988) Lawyers on psychology and psychologists on law
    • McGraw, K.1    Scholz, J.2
  • 34
    • 0023297565 scopus 로고
    • The effect of message framing on breast self-examination attitudes, intentions, and behavior
    • Meyerowitz B.E., and Chaiken S. The effect of message framing on breast self-examination attitudes, intentions, and behavior. Journal of Personality and Social Psychology 52 3 (1987) 500-510
    • (1987) Journal of Personality and Social Psychology , vol.52 , Issue.3 , pp. 500-510
    • Meyerowitz, B.E.1    Chaiken, S.2
  • 35
  • 36
    • 0007331710 scopus 로고    scopus 로고
    • Effects of perceptual fluency on affective judgments
    • Reber R., Winkielman P., and Schwarz N. Effects of perceptual fluency on affective judgments. Psychological Science 9 1 (1998) 45-48
    • (1998) Psychological Science , vol.9 , Issue.1 , pp. 45-48
    • Reber, R.1    Winkielman, P.2    Schwarz, N.3
  • 37
    • 11044232940 scopus 로고
    • An experimental approach to changing taxpayers' attitudes towards fairness and compliance via television
    • Roberts M.L. An experimental approach to changing taxpayers' attitudes towards fairness and compliance via television. Journal of the American Taxation Association 16 1 (1994) 67-86
    • (1994) Journal of the American Taxation Association , vol.16 , Issue.1 , pp. 67-86
    • Roberts, M.L.1
  • 40
    • 47749099592 scopus 로고    scopus 로고
    • Taylor, N., & Wenzel, M. (2001). The effects of different letter styles on reported rental income and rental deductions: An experimental approach. Centre for tax system integrity, Australian National University, Working paper, No. 11, July.
    • Taylor, N., & Wenzel, M. (2001). The effects of different letter styles on reported rental income and rental deductions: An experimental approach. Centre for tax system integrity, Australian National University, Working paper, No. 11, July.
  • 41
    • 0842325103 scopus 로고    scopus 로고
    • Feedback sign effect on motivation: Is it moderated by regulatory focus?
    • Van Dijk D., and Kluger A.-N. Feedback sign effect on motivation: Is it moderated by regulatory focus?. Applied Psychology: An International Review 53 1 (2004) 113-135
    • (2004) Applied Psychology: An International Review , vol.53 , Issue.1 , pp. 113-135
    • Van Dijk, D.1    Kluger, A.-N.2
  • 43
    • 33645699046 scopus 로고    scopus 로고
    • Der Einfluss des regulatorischen Fokus auf integrative Verhandlungen
    • Werth L., Mayer J., and Mussweiler T. Der Einfluss des regulatorischen Fokus auf integrative Verhandlungen. Zeitschrift fur Sozialpsychologie 37 1 (2006) 19-25
    • (2006) Zeitschrift fur Sozialpsychologie , vol.37 , Issue.1 , pp. 19-25
    • Werth, L.1    Mayer, J.2    Mussweiler, T.3
  • 44
    • 0041776775 scopus 로고
    • The relationship between anxiety and positive and negative advertising appeals
    • Wheatley J.J., and Oshikawa S. The relationship between anxiety and positive and negative advertising appeals. Journal of Marketing Research 7 1 (1970) 85-89
    • (1970) Journal of Marketing Research , vol.7 , Issue.1 , pp. 85-89
    • Wheatley, J.J.1    Oshikawa, S.2
  • 45
    • 0007131329 scopus 로고
    • A behavioral study investigating the effect of increasing tax knowledge and fiscal policy awareness on individual perceptions of federal income tax fairness
    • White R.A., Curatola A.P., and Samson W.D. A behavioral study investigating the effect of increasing tax knowledge and fiscal policy awareness on individual perceptions of federal income tax fairness. Advances in Taxation 3 (1990) 165-185
    • (1990) Advances in Taxation , vol.3 , pp. 165-185
    • White, R.A.1    Curatola, A.P.2    Samson, W.D.3


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.