Framing, gender and tax compliance

Abstract

In the context of extensive social science research on framing, we discuss how framing objectively equivalent information can (but does not always) differentially affect individuals’ attitudes and behaviors. Many of these framing effects have been found in the health communications and marketing literatures. Using a typology of framing developed by Levin et al. [Organ. Behav. Hum. Dec. Proc. 76 (1998) 149], we are able to classify prior tax compliance research, much of it reported in the Journal of Economic Psychology, that suggests decision frames influence tax reporting behavior. This prior research is now known as risky choice framing. Our study differs from this prior literature as, using goal framing, we manipulate two objectively equivalent messages (one positively framed, one negatively framed) that are communicated to adult taxpayers. We find no evidence of a main effect for framing objectively equivalent information. However, in line with prior research, a significant frame by gender interaction effect was documented. We discuss our results in the light of prior framing and tax compliance research and suggest policy implications. A further contribution of this study is that goal framing effects are demonstrated to extend beyond health and consumer behavior settings.