Differential representations of taxes: Analysis of free associations and judgments of five employment groups

Abstract

The aim of this study was to investigate differential representations of taxation and tax payers. It was hypothesized that blue collar workers, white collar workers, civil servants, entrepreneurs, and students have different associations with the word “tax’ and ”tax payers“ and that variation between groups can be explained in terms of reactance theory and exchange theories. Overall, 171 respondents recorded their spontaneous reactions to the word “tax,” indicated whether the rords were positive, neutral or negative, and wrote down the words in the order in which they came into their minds. Second, three imaginary prototypical taxpayers were presented (typical taxpayers, honest taxpayers and tax evaders) and described by a semantic differential. The results show that reactance theory and exchange theory are useful in interpreting differences of associations made by different employment groups. Attitudes towards taxes are negative, especially the first spontaneous associations. Moreover, tax evasion is not perceived as a major offense but as a trifling one: the clever do it.