Taxpayers do not always follow the crowd

Author(s)

Janet Kleber, Katharina Gangl, Erich Kirchler, Arnd Florack

Abstract

The communication of social norms is a strong driver of behavior and is therefore recommended as a persuasive tool for tax compliance. However, the evidence on the influence of social norms on tax behavior remains inconclusive. Ambiguous results could be explained by Regulatory Focus Theory, which posits that the situational motivational focus (i.e., prevention vs. promotion focus) may influence the relevance of social norms. To examine this moderating effect, we conducted a laboratory experiment. Participants were instructed to think about their responsibilities versus their desires; thus, we manipulated a prevention focus versus a promotion focus. They then received information about the tax-paying behavior of others, representing different social norms (low vs. high). The results suggest that a prevention focus enhances the effect of social norms on the motivation to pay honestly and on incentivized tax payments. The present paper demonstrates that the influence of social norms may depend on the regulatory focus and offers practical implications for increasing taxpayers' voluntary motivation to pay their fair share of taxes.

Organisation(s)

Department of Occupational, Economic and Social Psychology

External organisation(s)

Alpen-Adria-Universität Klagenfurt, IHS - Institut für Höhere Studien und wissenschaftliche Forschung

Journal

Acta Psychologica

Volume

259

ISSN

0001-6918

DOI

https://doi.org/10.1016/j.actpsy.2025.105288

Publication date

09-2025

Peer reviewed

Yes

Austrian Fields of Science 2012

501021 Social psychology

Keywords

ASJC Scopus subject areas

Experimental and Cognitive Psychology, Developmental and Educational Psychology, Arts and Humanities (miscellaneous)

Portal url

https://ucrisportal.univie.ac.at/en/publications/42b8e432-3838-47f6-8dd7-6e4a468f9d24