The Effects of Attribute Framing and Political Party Affiliation on Taxpayer Preferences

eJournal of Tax Research, Vol. 1, No. 1

Posted: 30 Nov 2004

See all articles by John Hasseldine

John Hasseldine

Nottingham University Business School

Peggy A. Hite

Indiana University - Kelley School of Business - Department of Accounting

Abstract

Understanding how tax reforms, tax agency initiatives, and taxpayer characteristics influence attitudes such as perceptions of tax fairness is an important issue for tax researchers, administrators, and policy makers. Public support for the tax system has serious implications for taxpayer compliance as well as for political support on tax-related proposals. This study examines whether attitudes toward the federal income tax system and the 2001 tax rebate vary by political party affiliation and by attribute frames. Using data from a randomized telephone survey we find that perceptions differ significantly by political party affiliation. In addition, our study extends prior research by showing that simply manipulating the perspective or frames of an attribute can significantly affect normative evaluations of tax law preferences. Specifically, we test attribute framing in a tax context and find that negative frames elicit significantly different preferences about the tax system compared to positive frames with essentially equivalent information.

Keywords: tax fairness, attribute framing, taxpayer compliance

JEL Classification: H2, H23, H21

Suggested Citation

Hasseldine, John and Hite, Peggy A., The Effects of Attribute Framing and Political Party Affiliation on Taxpayer Preferences. eJournal of Tax Research, Vol. 1, No. 1, Available at SSRN: https://ssrn.com/abstract=624261

John Hasseldine (Contact Author)

Nottingham University Business School ( email )

Jubilee Campus
Wollaton Road
Nottingham, NG8 1BB
United Kingdom
+44 (0) 115 9515279 (Phone)

HOME PAGE: http://www.nottingham.ac.uk/business/LIZJH1.htm

Peggy A. Hite

Indiana University - Kelley School of Business - Department of Accounting ( email )

1309 E. 10th Street
Business Bldg.
Bloomington, IN 47405
United States
812-855-8966 (Phone)
812-855-8679 (Fax)

Do you have a job opening that you would like to promote on SSRN?

Paper statistics

Abstract Views
842
PlumX Metrics