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Erich Kirchler University of Vienna, Austria ICAP-Paris - 2014

Tax Psychology (4) Segmentation : age, gender, income, education and self-employment. Erich Kirchler University of Vienna, Austria ICAP-Paris - 2014. Differential perspective.

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Erich Kirchler University of Vienna, Austria ICAP-Paris - 2014

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  1. Tax Psychology (4) Segmentation: age, gender, income, education and self-employment Erich Kirchler University of Vienna, Austria ICAP-Paris - 2014

  2. Differential perspective Taxpayers should not all be lumped together and perceived as a homogeneous group: they find themselves in various situations, have developed different personal values, prove generous when there are calls for donations for the socially disadvantaged or those effected by catastrophes, and often have a decided sense of community.

  3. Differential perspective(s) - segmentation View ofhumankind: Socialbeingswith different motivational postures Education strategies: responsiveregulation

  4. Differential perspective(s) - segmentation View of system: Authorities Government Tax authority Segmentation and responsive regulation Taxpayers Individualscharacterizedbymotivationalpostures

  5. Person: Opportunity makes the thief Socio-demographic characteristics: age, gender, education, income, etc. … Religion, personal norms, personalitycharacteristics, etc.

  6. AgeSex (assessing 2D:4D) • Right and left hand with Canon Scanner • Digital measuring of R2D, R4D, L2D, L4D (digital vernier caliper; 0.01 mm) • Repetition of measurement after two days • ICC = .975 – .999 • (F = 78.51 – 2261.69; df1 = 106; df2 = 106, p < .001)

  7. Tax compliance by sex ♂M(SD) = 139.70(52.42) ♀M(SD) = 111.08(48.95) t(104) = 2.86, p <.01

  8. Demographic segmentation Meta-analyses of effects of socio-demographiccharacteristics (Hofmann, E. et al., 2014) Approximately 459 studies; 570,000 participants Age: Studies: 416 (mainly EVS, ISSP, Latinobarometro, WVS) N = 550,870 r = .12*** Sex:Studies: 459 (mainly ESS, EVS, ISSP, Latinobarometro, WVS) N = 570,408 r = .06*** Education:Studies: 342 (mainly EVS, ISSP, Latinobarometro, WVS) N = 439,099 r = -.02*** Income:Studies: 340 (mainly EVS, ISSP, WVS) N = 390,902 r = -.04***

  9. Associations to taxes of entrepreneurs, civil servants, students, white, and blue collar workers (explained variance: Dimension 1 = 38%; Dimension 2 = 30%; Dimension 3= 17%; Kirchler, 1998) Technical tax terms Lack of clarity Economic regulator .89 STUDENTS STUDENTS ENTREPRE ENTREPRE Public constraint NEUERS NEUERS Not categorized Public goods Names of politicians Bureaucracy Public deficit BLUE COLLAR WORKERS and political institutions Criticism of the government Punishment and disincentive 0 Dimension 2 Tax evasion Necessary evil Instrument for politicians Social security Salary and income WHITE COLLAR WORKERS WHITE COLLAR WORKERS -.77 CIVIL SERVANTS Criticism of politicians Social welfare Social justice Financial loss -1.36 1.50 .86 0 0 -.80 Dimension 1 Dimension 3 -.69 9 9

  10. Structural relationship between duration of running a business, age of respondents, perceived limitation of freedom, attitudes towards taxes, tax morale and intention to evade (Kirchler, 1999) -.18 Perceived limitation of freedom Duration of business in years .36 Attitudes towards taxes Age .44 . 52 Tax morale -.36 Intention to evade 10

  11. Lozza, E., Kastlunger, B., Tabliabue, S. & Kirchler, E. (2013). The relationshipbetweenpoliticalideology and attitudestowardtaxcompliance: The case of Italiantaxpayers Research on tax behaviour has given little attention to taxpayers’ political affiliations when studying attitudes towards tax evasion. The present paper aims to explore the relationship between political party preferences and attitudes toward tax compliance within the “slippery slope framework”. Results deriving from mixed-method research conducted in Italy with self-employed taxpayers show significant differences between left-leaning and right-leaning taxpayers in terms of attitudes toward tax evasion. Findings describe two different paths, one for each political affiliation, that might lead to higher levels of tax compliance, as well as different meanings and values attached to tax behaviours. In particular, left-leaning voters express higher voluntary cooperation and show reactance to power of authorities, whereas right-leaning voters, who express higher levels of enforced tax compliance, are more sensitive to enhancement of their voluntary cooperation, by increasing their trust in authorities and institutions.

  12. Lozza et al. (2013): Political partypreference and taxbehavior Right Left -.25* -.26* .67** .45** .62** .35** Coercivepower Legitimatepower Coercivepower Legitimatepower Trust Trust .42** -.29* .18* .39** .28** .12 .30** .16* -.13 -.18* -.12 -.10 Enforcedcompliance Enforcedcompliance Voluntarycompliance Voluntarycompliance -.10 .24* -.43** .13 N=108 Taxevasion N=164 Taxevasion

  13. Faculty of Psychology: Department of Applied Psychology: Work, Education, Economy Mental accounting of self-employed taxpayersOn the mental segregation of the net income and the tax due Stephan Muehlbacher & Erich Kirchler University of Vienna

  14. Mental accountingoftaxpayers Value +  GROSS INCOME Should I evadetaxes? -x Gains Losses Integration - Should I evadetaxes? Value +  NET INCOME Gains Losses -x TAX Segregation -

  15. Study 1: Interviews withself-employedtaxpayers

  16. Field manual • Topic ofthis interview ismoneymanagement. Pleasetellmesomethingaboutyourrevenuesandexpenditures in yourcompany. Howarethesecomposedandhow do youadministerthem? • Whenyouhavementionedyourexpendituresyouhavementioned (did not mention) taxes. Pleasetellmeaboutyourexperienceswithtaxesandhowyouarehandlingthem. • Ifyouthinkabout the verybeginningofyourcareer als self-employed: whathaschangedsincethenregardingyoumoneymangement? • Didanythingchangeregardinghowyouadministeryourtaxes? • Howandwhen in yourcareerdidyoufirst deal withtaxesandtheiradministration? • Ifyouthinkaboutyoureverydaybusiness: in whichsituationsareyouconfrontedwithtaxissues? When do taxescrossyourmind?

  17. Main findings • 90 Statements expressing segregation of net income and taxes: • „Actuallytaxesare not reallycostsformycompany, becauseweareonlytakingthemandadministerthemforthegovernment.“ • „The money I payastaxeshasneverbeenmymoney“ • „I putthemoneyforpayingtaxes on an extra bankaccount“ • 16 Statements expressing integration of net income and taxes: • „When I earnsomething I do not reallythinkaboutthetaxesi‘llhavetopay. “ • „I cannotpaythemmorethan half ofmyincome [astaxes]! “

  18. Study 2: Construction of a scaletomeasureintegrationvssegregation

  19. Purpose • Developing a scaletomeasure mental integration vs. segregationofnetincomeand tax liability • Exploringantecedentsandconsequencesof mental integration

  20. Scaledevelopment • 17 rawitemsforthe mental accountingscale • 37 statementsfromowninterviews • 5 statementsfrominterviewsby Adams andWebley (2001) • Revised and summarizedby a group of 5 experts Resulting in 17 itemsto form a 7-point Likert-scale • Excluding 7 items • 4 itemsweredropped due toceiling-effects (Md=1 or 7) • 3 itemswere due tolow inter-item correlations (all r<.3) • Factoranalysiswithremaining 10 items

  21. Scaledevelopment: Factorloadings(obliminrotation)

  22. Scaledevelopment: Labelingandreliability I. Mental Accounting (6 items, α = .76, M=4.11, SD=1.35) I know relatively well, how much money I have to put aside for paying my income tax II. Real Accounting (2 items, α = .53, M=4.12, SD=1.67) In my experience it makes sense to have a separate bank account to put aside something for the income tax III. Tax money ≠ my money (2 items, α = .52 , M=4.10, SD=1.74) I never really look upon the money I pay as income tax as my money

  23. Scaledevelopment:Correlationsbetween sub-scales

  24. Antecedents of integrationvssegregation

  25. Consequences of integrationvssegregation • Taxmorale(motivational postures, Braithwaite, 2003) • positive: Deference (4 items, α = .75) • negative: Defiance(6 items, α = .46) • Reactance(Kirchler, 1999, 2 items , r = .53**, α = .69) • Tax evasionscenarios(Kirchler & Wahl, 2010, 5 items, α = .79) • Tax avoidancescenarios(Kirchler & Wahl, 2010, 5 items, α=.61) • Selfreported tax behavior (Haveyouevertinkeredwiththe • ideatoevadetaxes? yes/no) * p ≤ .05 ** p ≤ .01

  26. Consequences ofintegrationvssegregation

  27. Consequences of integrationvssegregation

  28. Consequences of integrationvssegregation

  29. Consequences ofintegrationvssegregation

  30. Summaryoffindings • Tax morale + • Age + - • Reactance + • Income - • Tax evasion - + • Staffsize Segregation • Tax avoidance NET INCOME TAX

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