How explicit expected value information affects tax compliance decisions and information acquisition
In a MouselabWEB experiment with 345 participants, we investigated whether different presentations of expected value information in tax compliance decisions increase conformity with classical deterrence models’ assumptions. Recording both choice and process data, we compare conditions of verbal expl...
Ausführliche Beschreibung
Autor*in: |
Müller, Martin [verfasserIn] Olsen, Jerome [verfasserIn] Kirchler, Erich [verfasserIn] Kogler, Christoph [verfasserIn] |
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Format: |
E-Artikel |
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Sprache: |
Englisch |
Erschienen: |
2023 |
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Schlagwörter: |
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Übergeordnetes Werk: |
Enthalten in: Journal of economic psychology - Amsterdam [u.a.] : Elsevier, 1981, 99 |
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Übergeordnetes Werk: |
volume:99 |
DOI / URN: |
10.1016/j.joep.2023.102679 |
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Katalog-ID: |
ELV065752171 |
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245 | 1 | 0 | |a How explicit expected value information affects tax compliance decisions and information acquisition |
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520 | |a In a MouselabWEB experiment with 345 participants, we investigated whether different presentations of expected value information in tax compliance decisions increase conformity with classical deterrence models’ assumptions. Recording both choice and process data, we compare conditions of verbal explanation only, verbal explanation plus numerical cue, verbal explanation plus visual cue, and a control condition without expected value information. Only when the expected value was presented as a visual cue the option with the higher expected value (i.e., evasion) was chosen more often than the control condition (58.3% vs. 38.4%). Nevertheless, individuals were more compliant than predicted by the deterrence model. While we identified differences between the experimental conditions in information acquisition patterns and decision times, they do not suggest that one way of presenting expected value information was easier to process than the others or that the main behavioral effect can be explained by higher saliency of the visual cue. These results indicate that individuals' decisions are not predominantly driven by outcome maximization, even when explicit expected value information is provided. | ||
650 | 4 | |a Tax compliance | |
650 | 4 | |a Economic choices | |
650 | 4 | |a Expected value | |
650 | 4 | |a Information processing | |
650 | 4 | |a MouselabWEB | |
700 | 1 | |a Olsen, Jerome |e verfasserin |4 aut | |
700 | 1 | |a Kirchler, Erich |e verfasserin |4 aut | |
700 | 1 | |a Kogler, Christoph |e verfasserin |0 (orcid)0000-0002-8443-6009 |4 aut | |
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publishDate |
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allfields |
10.1016/j.joep.2023.102679 doi (DE-627)ELV065752171 (ELSEVIER)S0167-4870(23)00080-6 DE-627 ger DE-627 rda eng 150 300 330 VZ 77.00 bkl Müller, Martin verfasserin aut How explicit expected value information affects tax compliance decisions and information acquisition 2023 nicht spezifiziert zzz rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier In a MouselabWEB experiment with 345 participants, we investigated whether different presentations of expected value information in tax compliance decisions increase conformity with classical deterrence models’ assumptions. Recording both choice and process data, we compare conditions of verbal explanation only, verbal explanation plus numerical cue, verbal explanation plus visual cue, and a control condition without expected value information. Only when the expected value was presented as a visual cue the option with the higher expected value (i.e., evasion) was chosen more often than the control condition (58.3% vs. 38.4%). Nevertheless, individuals were more compliant than predicted by the deterrence model. While we identified differences between the experimental conditions in information acquisition patterns and decision times, they do not suggest that one way of presenting expected value information was easier to process than the others or that the main behavioral effect can be explained by higher saliency of the visual cue. These results indicate that individuals' decisions are not predominantly driven by outcome maximization, even when explicit expected value information is provided. Tax compliance Economic choices Expected value Information processing MouselabWEB Olsen, Jerome verfasserin aut Kirchler, Erich verfasserin aut Kogler, Christoph verfasserin (orcid)0000-0002-8443-6009 aut Enthalten in Journal of economic psychology Amsterdam [u.a.] : Elsevier, 1981 99 Online-Ressource (DE-627)320513440 (DE-600)2013674-2 (DE-576)090955013 0167-4870 nnns volume:99 GBV_USEFLAG_U GBV_ELV SYSFLAG_U GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_31 GBV_ILN_32 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_74 GBV_ILN_90 GBV_ILN_95 GBV_ILN_100 GBV_ILN_101 GBV_ILN_105 GBV_ILN_110 GBV_ILN_151 GBV_ILN_187 GBV_ILN_213 GBV_ILN_224 GBV_ILN_230 GBV_ILN_370 GBV_ILN_602 GBV_ILN_702 GBV_ILN_2001 GBV_ILN_2003 GBV_ILN_2004 GBV_ILN_2005 GBV_ILN_2007 GBV_ILN_2009 GBV_ILN_2010 GBV_ILN_2011 GBV_ILN_2014 GBV_ILN_2015 GBV_ILN_2020 GBV_ILN_2021 GBV_ILN_2025 GBV_ILN_2026 GBV_ILN_2027 GBV_ILN_2034 GBV_ILN_2044 GBV_ILN_2048 GBV_ILN_2049 GBV_ILN_2050 GBV_ILN_2055 GBV_ILN_2056 GBV_ILN_2059 GBV_ILN_2061 GBV_ILN_2064 GBV_ILN_2106 GBV_ILN_2110 GBV_ILN_2111 GBV_ILN_2112 GBV_ILN_2122 GBV_ILN_2129 GBV_ILN_2143 GBV_ILN_2152 GBV_ILN_2153 GBV_ILN_2190 GBV_ILN_2232 GBV_ILN_2336 GBV_ILN_2470 GBV_ILN_2507 GBV_ILN_4035 GBV_ILN_4037 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4242 GBV_ILN_4249 GBV_ILN_4251 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4326 GBV_ILN_4333 GBV_ILN_4334 GBV_ILN_4338 GBV_ILN_4393 GBV_ILN_4700 77.00 Psychologie: Allgemeines VZ AR 99 |
spelling |
10.1016/j.joep.2023.102679 doi (DE-627)ELV065752171 (ELSEVIER)S0167-4870(23)00080-6 DE-627 ger DE-627 rda eng 150 300 330 VZ 77.00 bkl Müller, Martin verfasserin aut How explicit expected value information affects tax compliance decisions and information acquisition 2023 nicht spezifiziert zzz rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier In a MouselabWEB experiment with 345 participants, we investigated whether different presentations of expected value information in tax compliance decisions increase conformity with classical deterrence models’ assumptions. Recording both choice and process data, we compare conditions of verbal explanation only, verbal explanation plus numerical cue, verbal explanation plus visual cue, and a control condition without expected value information. Only when the expected value was presented as a visual cue the option with the higher expected value (i.e., evasion) was chosen more often than the control condition (58.3% vs. 38.4%). Nevertheless, individuals were more compliant than predicted by the deterrence model. While we identified differences between the experimental conditions in information acquisition patterns and decision times, they do not suggest that one way of presenting expected value information was easier to process than the others or that the main behavioral effect can be explained by higher saliency of the visual cue. These results indicate that individuals' decisions are not predominantly driven by outcome maximization, even when explicit expected value information is provided. Tax compliance Economic choices Expected value Information processing MouselabWEB Olsen, Jerome verfasserin aut Kirchler, Erich verfasserin aut Kogler, Christoph verfasserin (orcid)0000-0002-8443-6009 aut Enthalten in Journal of economic psychology Amsterdam [u.a.] : Elsevier, 1981 99 Online-Ressource (DE-627)320513440 (DE-600)2013674-2 (DE-576)090955013 0167-4870 nnns volume:99 GBV_USEFLAG_U GBV_ELV SYSFLAG_U GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_31 GBV_ILN_32 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_74 GBV_ILN_90 GBV_ILN_95 GBV_ILN_100 GBV_ILN_101 GBV_ILN_105 GBV_ILN_110 GBV_ILN_151 GBV_ILN_187 GBV_ILN_213 GBV_ILN_224 GBV_ILN_230 GBV_ILN_370 GBV_ILN_602 GBV_ILN_702 GBV_ILN_2001 GBV_ILN_2003 GBV_ILN_2004 GBV_ILN_2005 GBV_ILN_2007 GBV_ILN_2009 GBV_ILN_2010 GBV_ILN_2011 GBV_ILN_2014 GBV_ILN_2015 GBV_ILN_2020 GBV_ILN_2021 GBV_ILN_2025 GBV_ILN_2026 GBV_ILN_2027 GBV_ILN_2034 GBV_ILN_2044 GBV_ILN_2048 GBV_ILN_2049 GBV_ILN_2050 GBV_ILN_2055 GBV_ILN_2056 GBV_ILN_2059 GBV_ILN_2061 GBV_ILN_2064 GBV_ILN_2106 GBV_ILN_2110 GBV_ILN_2111 GBV_ILN_2112 GBV_ILN_2122 GBV_ILN_2129 GBV_ILN_2143 GBV_ILN_2152 GBV_ILN_2153 GBV_ILN_2190 GBV_ILN_2232 GBV_ILN_2336 GBV_ILN_2470 GBV_ILN_2507 GBV_ILN_4035 GBV_ILN_4037 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4242 GBV_ILN_4249 GBV_ILN_4251 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4326 GBV_ILN_4333 GBV_ILN_4334 GBV_ILN_4338 GBV_ILN_4393 GBV_ILN_4700 77.00 Psychologie: Allgemeines VZ AR 99 |
allfields_unstemmed |
10.1016/j.joep.2023.102679 doi (DE-627)ELV065752171 (ELSEVIER)S0167-4870(23)00080-6 DE-627 ger DE-627 rda eng 150 300 330 VZ 77.00 bkl Müller, Martin verfasserin aut How explicit expected value information affects tax compliance decisions and information acquisition 2023 nicht spezifiziert zzz rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier In a MouselabWEB experiment with 345 participants, we investigated whether different presentations of expected value information in tax compliance decisions increase conformity with classical deterrence models’ assumptions. Recording both choice and process data, we compare conditions of verbal explanation only, verbal explanation plus numerical cue, verbal explanation plus visual cue, and a control condition without expected value information. Only when the expected value was presented as a visual cue the option with the higher expected value (i.e., evasion) was chosen more often than the control condition (58.3% vs. 38.4%). Nevertheless, individuals were more compliant than predicted by the deterrence model. While we identified differences between the experimental conditions in information acquisition patterns and decision times, they do not suggest that one way of presenting expected value information was easier to process than the others or that the main behavioral effect can be explained by higher saliency of the visual cue. These results indicate that individuals' decisions are not predominantly driven by outcome maximization, even when explicit expected value information is provided. Tax compliance Economic choices Expected value Information processing MouselabWEB Olsen, Jerome verfasserin aut Kirchler, Erich verfasserin aut Kogler, Christoph verfasserin (orcid)0000-0002-8443-6009 aut Enthalten in Journal of economic psychology Amsterdam [u.a.] : Elsevier, 1981 99 Online-Ressource (DE-627)320513440 (DE-600)2013674-2 (DE-576)090955013 0167-4870 nnns volume:99 GBV_USEFLAG_U GBV_ELV SYSFLAG_U GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_31 GBV_ILN_32 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_74 GBV_ILN_90 GBV_ILN_95 GBV_ILN_100 GBV_ILN_101 GBV_ILN_105 GBV_ILN_110 GBV_ILN_151 GBV_ILN_187 GBV_ILN_213 GBV_ILN_224 GBV_ILN_230 GBV_ILN_370 GBV_ILN_602 GBV_ILN_702 GBV_ILN_2001 GBV_ILN_2003 GBV_ILN_2004 GBV_ILN_2005 GBV_ILN_2007 GBV_ILN_2009 GBV_ILN_2010 GBV_ILN_2011 GBV_ILN_2014 GBV_ILN_2015 GBV_ILN_2020 GBV_ILN_2021 GBV_ILN_2025 GBV_ILN_2026 GBV_ILN_2027 GBV_ILN_2034 GBV_ILN_2044 GBV_ILN_2048 GBV_ILN_2049 GBV_ILN_2050 GBV_ILN_2055 GBV_ILN_2056 GBV_ILN_2059 GBV_ILN_2061 GBV_ILN_2064 GBV_ILN_2106 GBV_ILN_2110 GBV_ILN_2111 GBV_ILN_2112 GBV_ILN_2122 GBV_ILN_2129 GBV_ILN_2143 GBV_ILN_2152 GBV_ILN_2153 GBV_ILN_2190 GBV_ILN_2232 GBV_ILN_2336 GBV_ILN_2470 GBV_ILN_2507 GBV_ILN_4035 GBV_ILN_4037 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4242 GBV_ILN_4249 GBV_ILN_4251 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4326 GBV_ILN_4333 GBV_ILN_4334 GBV_ILN_4338 GBV_ILN_4393 GBV_ILN_4700 77.00 Psychologie: Allgemeines VZ AR 99 |
allfieldsGer |
10.1016/j.joep.2023.102679 doi (DE-627)ELV065752171 (ELSEVIER)S0167-4870(23)00080-6 DE-627 ger DE-627 rda eng 150 300 330 VZ 77.00 bkl Müller, Martin verfasserin aut How explicit expected value information affects tax compliance decisions and information acquisition 2023 nicht spezifiziert zzz rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier In a MouselabWEB experiment with 345 participants, we investigated whether different presentations of expected value information in tax compliance decisions increase conformity with classical deterrence models’ assumptions. Recording both choice and process data, we compare conditions of verbal explanation only, verbal explanation plus numerical cue, verbal explanation plus visual cue, and a control condition without expected value information. Only when the expected value was presented as a visual cue the option with the higher expected value (i.e., evasion) was chosen more often than the control condition (58.3% vs. 38.4%). Nevertheless, individuals were more compliant than predicted by the deterrence model. While we identified differences between the experimental conditions in information acquisition patterns and decision times, they do not suggest that one way of presenting expected value information was easier to process than the others or that the main behavioral effect can be explained by higher saliency of the visual cue. These results indicate that individuals' decisions are not predominantly driven by outcome maximization, even when explicit expected value information is provided. Tax compliance Economic choices Expected value Information processing MouselabWEB Olsen, Jerome verfasserin aut Kirchler, Erich verfasserin aut Kogler, Christoph verfasserin (orcid)0000-0002-8443-6009 aut Enthalten in Journal of economic psychology Amsterdam [u.a.] : Elsevier, 1981 99 Online-Ressource (DE-627)320513440 (DE-600)2013674-2 (DE-576)090955013 0167-4870 nnns volume:99 GBV_USEFLAG_U GBV_ELV SYSFLAG_U GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_31 GBV_ILN_32 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_74 GBV_ILN_90 GBV_ILN_95 GBV_ILN_100 GBV_ILN_101 GBV_ILN_105 GBV_ILN_110 GBV_ILN_151 GBV_ILN_187 GBV_ILN_213 GBV_ILN_224 GBV_ILN_230 GBV_ILN_370 GBV_ILN_602 GBV_ILN_702 GBV_ILN_2001 GBV_ILN_2003 GBV_ILN_2004 GBV_ILN_2005 GBV_ILN_2007 GBV_ILN_2009 GBV_ILN_2010 GBV_ILN_2011 GBV_ILN_2014 GBV_ILN_2015 GBV_ILN_2020 GBV_ILN_2021 GBV_ILN_2025 GBV_ILN_2026 GBV_ILN_2027 GBV_ILN_2034 GBV_ILN_2044 GBV_ILN_2048 GBV_ILN_2049 GBV_ILN_2050 GBV_ILN_2055 GBV_ILN_2056 GBV_ILN_2059 GBV_ILN_2061 GBV_ILN_2064 GBV_ILN_2106 GBV_ILN_2110 GBV_ILN_2111 GBV_ILN_2112 GBV_ILN_2122 GBV_ILN_2129 GBV_ILN_2143 GBV_ILN_2152 GBV_ILN_2153 GBV_ILN_2190 GBV_ILN_2232 GBV_ILN_2336 GBV_ILN_2470 GBV_ILN_2507 GBV_ILN_4035 GBV_ILN_4037 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4242 GBV_ILN_4249 GBV_ILN_4251 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4326 GBV_ILN_4333 GBV_ILN_4334 GBV_ILN_4338 GBV_ILN_4393 GBV_ILN_4700 77.00 Psychologie: Allgemeines VZ AR 99 |
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10.1016/j.joep.2023.102679 doi (DE-627)ELV065752171 (ELSEVIER)S0167-4870(23)00080-6 DE-627 ger DE-627 rda eng 150 300 330 VZ 77.00 bkl Müller, Martin verfasserin aut How explicit expected value information affects tax compliance decisions and information acquisition 2023 nicht spezifiziert zzz rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier In a MouselabWEB experiment with 345 participants, we investigated whether different presentations of expected value information in tax compliance decisions increase conformity with classical deterrence models’ assumptions. Recording both choice and process data, we compare conditions of verbal explanation only, verbal explanation plus numerical cue, verbal explanation plus visual cue, and a control condition without expected value information. Only when the expected value was presented as a visual cue the option with the higher expected value (i.e., evasion) was chosen more often than the control condition (58.3% vs. 38.4%). Nevertheless, individuals were more compliant than predicted by the deterrence model. While we identified differences between the experimental conditions in information acquisition patterns and decision times, they do not suggest that one way of presenting expected value information was easier to process than the others or that the main behavioral effect can be explained by higher saliency of the visual cue. These results indicate that individuals' decisions are not predominantly driven by outcome maximization, even when explicit expected value information is provided. Tax compliance Economic choices Expected value Information processing MouselabWEB Olsen, Jerome verfasserin aut Kirchler, Erich verfasserin aut Kogler, Christoph verfasserin (orcid)0000-0002-8443-6009 aut Enthalten in Journal of economic psychology Amsterdam [u.a.] : Elsevier, 1981 99 Online-Ressource (DE-627)320513440 (DE-600)2013674-2 (DE-576)090955013 0167-4870 nnns volume:99 GBV_USEFLAG_U GBV_ELV SYSFLAG_U GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_31 GBV_ILN_32 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_74 GBV_ILN_90 GBV_ILN_95 GBV_ILN_100 GBV_ILN_101 GBV_ILN_105 GBV_ILN_110 GBV_ILN_151 GBV_ILN_187 GBV_ILN_213 GBV_ILN_224 GBV_ILN_230 GBV_ILN_370 GBV_ILN_602 GBV_ILN_702 GBV_ILN_2001 GBV_ILN_2003 GBV_ILN_2004 GBV_ILN_2005 GBV_ILN_2007 GBV_ILN_2009 GBV_ILN_2010 GBV_ILN_2011 GBV_ILN_2014 GBV_ILN_2015 GBV_ILN_2020 GBV_ILN_2021 GBV_ILN_2025 GBV_ILN_2026 GBV_ILN_2027 GBV_ILN_2034 GBV_ILN_2044 GBV_ILN_2048 GBV_ILN_2049 GBV_ILN_2050 GBV_ILN_2055 GBV_ILN_2056 GBV_ILN_2059 GBV_ILN_2061 GBV_ILN_2064 GBV_ILN_2106 GBV_ILN_2110 GBV_ILN_2111 GBV_ILN_2112 GBV_ILN_2122 GBV_ILN_2129 GBV_ILN_2143 GBV_ILN_2152 GBV_ILN_2153 GBV_ILN_2190 GBV_ILN_2232 GBV_ILN_2336 GBV_ILN_2470 GBV_ILN_2507 GBV_ILN_4035 GBV_ILN_4037 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4242 GBV_ILN_4249 GBV_ILN_4251 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4326 GBV_ILN_4333 GBV_ILN_4334 GBV_ILN_4338 GBV_ILN_4393 GBV_ILN_4700 77.00 Psychologie: Allgemeines VZ AR 99 |
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how explicit expected value information affects tax compliance decisions and information acquisition |
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How explicit expected value information affects tax compliance decisions and information acquisition |
abstract |
In a MouselabWEB experiment with 345 participants, we investigated whether different presentations of expected value information in tax compliance decisions increase conformity with classical deterrence models’ assumptions. Recording both choice and process data, we compare conditions of verbal explanation only, verbal explanation plus numerical cue, verbal explanation plus visual cue, and a control condition without expected value information. Only when the expected value was presented as a visual cue the option with the higher expected value (i.e., evasion) was chosen more often than the control condition (58.3% vs. 38.4%). Nevertheless, individuals were more compliant than predicted by the deterrence model. While we identified differences between the experimental conditions in information acquisition patterns and decision times, they do not suggest that one way of presenting expected value information was easier to process than the others or that the main behavioral effect can be explained by higher saliency of the visual cue. These results indicate that individuals' decisions are not predominantly driven by outcome maximization, even when explicit expected value information is provided. |
abstractGer |
In a MouselabWEB experiment with 345 participants, we investigated whether different presentations of expected value information in tax compliance decisions increase conformity with classical deterrence models’ assumptions. Recording both choice and process data, we compare conditions of verbal explanation only, verbal explanation plus numerical cue, verbal explanation plus visual cue, and a control condition without expected value information. Only when the expected value was presented as a visual cue the option with the higher expected value (i.e., evasion) was chosen more often than the control condition (58.3% vs. 38.4%). Nevertheless, individuals were more compliant than predicted by the deterrence model. While we identified differences between the experimental conditions in information acquisition patterns and decision times, they do not suggest that one way of presenting expected value information was easier to process than the others or that the main behavioral effect can be explained by higher saliency of the visual cue. These results indicate that individuals' decisions are not predominantly driven by outcome maximization, even when explicit expected value information is provided. |
abstract_unstemmed |
In a MouselabWEB experiment with 345 participants, we investigated whether different presentations of expected value information in tax compliance decisions increase conformity with classical deterrence models’ assumptions. Recording both choice and process data, we compare conditions of verbal explanation only, verbal explanation plus numerical cue, verbal explanation plus visual cue, and a control condition without expected value information. Only when the expected value was presented as a visual cue the option with the higher expected value (i.e., evasion) was chosen more often than the control condition (58.3% vs. 38.4%). Nevertheless, individuals were more compliant than predicted by the deterrence model. While we identified differences between the experimental conditions in information acquisition patterns and decision times, they do not suggest that one way of presenting expected value information was easier to process than the others or that the main behavioral effect can be explained by higher saliency of the visual cue. These results indicate that individuals' decisions are not predominantly driven by outcome maximization, even when explicit expected value information is provided. |
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title_short |
How explicit expected value information affects tax compliance decisions and information acquisition |
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Olsen, Jerome Kirchler, Erich Kogler, Christoph |
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