Objective Paying taxes demonstrates the well-functioning of tax policies and it is necessary to finance public goods. Despite taxes are defined as the fuel of civilizations and the governments underline the crucial importance of taxation, the understanding of why people pay them remains limited. The present research aimed at detecting the cognitive responses during tax compliance experiment by considering characteristics of personality. Participants and methods We evaluated the decision-making process to pay taxes of thirty healthy participants during two different phases: individual phase, where the participant is the only one taxpayer who decides unconditionally whether paying taxes on his income; social phase, where the participant pays taxes with four other taxpayers in order to ensure public welfare. Each phases consisted of twenty rounds where participants had to decide whether paying taxes. Brain oscillations (delta, theta, alpha, beta) were monitored within the dorsolateral prefrontal cortex (DLPFC) when subjects expressed their payment intention. At the end of the experiment the taxpayers completed a questionnaire, the Italian version of the tax compliance inventory TAX-I. TAX-I assesses tax compliance and distinguishes between two forms of compliance and non-compliance: voluntary compliance (spontaneous willingness to cooperate) and enforced compliance (tax payments according to the law arise from taxpayers’ concern of being audited and fined). Results Especially in social phase, it was observed higher DLPFC delta and theta activity when enforced taxpayers decided to be compliant. DLPFC was more responsive to social phase when enforced taxpayers paid taxes. In line with electroencephalographic results, behavioural data showed how enforced taxpayers decided to pay taxes especially in social phase and evade in individual phase. Conclusion In the presence of other taxpayers, enforced subjects chose an empathic and pro-social behaviour. Probably this result is driven by the preference to be social norm compliant.

Leanza, F., Lozza, E., Castiglioni, C., Balconi, M., Neuroeconomics: taxpayers’ brain and personality, Poster, in Abstract Book of the «6th Meeting of the Federation of the European Societies of Neuropsychology», (Maastricht, 13-15 September 2017), Federation of the European Societies of Neuropsychology, Maastricht 2017: 109-109 [http://hdl.handle.net/10807/113408]

Neuroeconomics: taxpayers’ brain and personality

Leanza, Federica;Lozza, Edoardo;Castiglioni, Cinzia;Balconi, Michela
2017

Abstract

Objective Paying taxes demonstrates the well-functioning of tax policies and it is necessary to finance public goods. Despite taxes are defined as the fuel of civilizations and the governments underline the crucial importance of taxation, the understanding of why people pay them remains limited. The present research aimed at detecting the cognitive responses during tax compliance experiment by considering characteristics of personality. Participants and methods We evaluated the decision-making process to pay taxes of thirty healthy participants during two different phases: individual phase, where the participant is the only one taxpayer who decides unconditionally whether paying taxes on his income; social phase, where the participant pays taxes with four other taxpayers in order to ensure public welfare. Each phases consisted of twenty rounds where participants had to decide whether paying taxes. Brain oscillations (delta, theta, alpha, beta) were monitored within the dorsolateral prefrontal cortex (DLPFC) when subjects expressed their payment intention. At the end of the experiment the taxpayers completed a questionnaire, the Italian version of the tax compliance inventory TAX-I. TAX-I assesses tax compliance and distinguishes between two forms of compliance and non-compliance: voluntary compliance (spontaneous willingness to cooperate) and enforced compliance (tax payments according to the law arise from taxpayers’ concern of being audited and fined). Results Especially in social phase, it was observed higher DLPFC delta and theta activity when enforced taxpayers decided to be compliant. DLPFC was more responsive to social phase when enforced taxpayers paid taxes. In line with electroencephalographic results, behavioural data showed how enforced taxpayers decided to pay taxes especially in social phase and evade in individual phase. Conclusion In the presence of other taxpayers, enforced subjects chose an empathic and pro-social behaviour. Probably this result is driven by the preference to be social norm compliant.
2017
Inglese
Abstract Book of the «6th Meeting of the Federation of the European Societies of Neuropsychology»
6th Meeting of the Federation of the European Societies of Neuropsychology
Maastricht
Poster
13-set-2017
15-set-2017
Federation of the European Societies of Neuropsychology
Leanza, F., Lozza, E., Castiglioni, C., Balconi, M., Neuroeconomics: taxpayers’ brain and personality, Poster, in Abstract Book of the «6th Meeting of the Federation of the European Societies of Neuropsychology», (Maastricht, 13-15 September 2017), Federation of the European Societies of Neuropsychology, Maastricht 2017: 109-109 [http://hdl.handle.net/10807/113408]
File in questo prodotto:
Non ci sono file associati a questo prodotto.

I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.

Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/10807/113408
Citazioni
  • ???jsp.display-item.citation.pmc??? ND
  • Scopus ND
  • ???jsp.display-item.citation.isi??? ND
social impact