Tax Climate in the National Press: A New Tool in Tax Behaviour Research

Edoardo Lozza, Cinzia Castiglioni

Abstract


Given the inherently hidden nature of tax evasion, research on tax compliance can be challenging. By drawing on the ‘slippery slope’ framework, which suggests that the tax climate in a society can vary on a continuum between antagonistic and synergistic, we test a new tool in tax compliance research by comparing two areas that differ in terms of tax compliance but share the same language: Italy and the Canton of Ticino (Switzerland). After retrieving 3554 tax-related articles published between 2010 and 2016 from national newspapers with the highest circulation in the two considered countries, we performed a lexicographical analysis using the software T-LAB. The results show that the Italian and Swiss national presses depict their respective tax systems and tax authorities in very different ways. An antagonistic tax climate (coercive power of authorities and distrust in the tax system) appears to prevail in Italy, while a synergistic tax climate (legitimate power of authorities and trust in the tax system) prevails in the Canton of Ticino. The tool appears to be effective not only in detecting the tax climate of a country but also in monitoring changes over time, thus allowing policymakers to fine-tune their fiscal policies accordingly. The results also offer insights into the effects of the vicious cycle between the tax climate of a country and the way the press depicts it in terms of tax behaviour.

Keywords


tax compliance; tax climate; Italy; Switzerland; press news; computer-assisted content analysis

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https://doi.org/10.5964/jspp.v6i2.937

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Citations:

  • Michela Balconi, Davide Crivelli, Cinzia Castiglioni, Edoardo Lozza (2019)
    Social frame and tax compliance modulate electrophysiological and autonomic responses following tax-related decisions
    Scientific Reports, 9(1)
    https://doi.org/10.1038/s41598-019-41156-7
  • Cinzia Castiglioni, Edoardo Lozza, Albino Claudio Bosio (2018)
    Lay People Representations on the Common Good and Its Financial Provision
    SAGE Open, 8(4)
    https://doi.org/10.1177/2158244018807247
  • Silvia Ivaldi, Francesca Bertè, Sergio Sorgi, Giuseppe Scaratti (2019)
    Toward a Sustainable Future: The Case of the Municipality of Milan
    Sustainability, 11(3), p. 876(ff.)
    https://doi.org/10.3390/su11030876
  • Cinzia Castiglioni, Edoardo Lozza, Andrea Bonanomi (2019)
    The Common Good Provision Scale (CGP): A Tool for Assessing People’s Orientation towards Economic and Social Sustainability
    Sustainability, 11(2), p. 370(ff.)
    https://doi.org/10.3390/su11020370
  • Cinzia Castiglioni, Edoardo Lozza, Eric van Dijk, Wilco W. van Dijk (2019)
    Two sides of the same coin? An investigation of the effects of frames on tax compliance and charitable giving
    Palgrave Communications, 5(1)
    https://doi.org/10.1057/s41599-019-0247-4
  • Loris Bonetti, Angela Tolotti, Dario Valcarengh, Carla Pedrazzani, Serena Barello, Greta Ghizzardi, Guendalina Graffigna, Davide Sari, Monica Bianchi (2019)
    Burnout Precursors in Oncology Nurses: A Preliminary Cross-Sectional Study with a Systemic Organizational Analysis
    Sustainability, 11(5), p. 1246(ff.)
    https://doi.org/10.3390/su11051246
  • Csaba Sidor, Branislav Kršák, Ľubomír Štrba (2019)
    Identification of Distorted Official Hospitality Statistics’ and Their Impact on DMOs’ Funding’s Sustainability: Case Notes from Slovakia
    Sustainability, 11(4), p. 1084(ff.)
    https://doi.org/10.3390/su11041084



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