National pride and tax compliance: A laboratory experiment using a physiological marker.

ABSTRACT: This paper reports on a laboratory experiment designed specifically to test the influence of national pride on tax honesty while using a physiological marker to observe emotional responses to patriotic priming. Participants were exposed to one of three framing videos before earning income in a real effort task and were given the chance to declare their taxable income. We find that psychological priming through exposure to symbols of Australian national pride and national identity had a positive effect on the level of tax compliance among Australian but not non-Australians. In addition, non-Australians report lower tax compliance ratios in the treatment groups than in the control group which may indicate an outgroup effect. When exploring the potential of a physiological marker of national

SUBMITTER: Macintyre A 

PROVIDER: S-EPMC9851525 | biostudies-literature | 2023

REPOSITORIES: biostudies-literature