Holler, Marianne; Hoelzl, Erik; Kirchler, Erich; Leder, … - In: Journal of Economic Psychology 29 (2008) 4, pp. 597-611
Information campaigns to increase tax compliance could be framed in different ways. They can either highlight the potential gains when tax compliance is high, or the potential losses when compliance is low. According to regulatory focus theory, such framing should be most effective when it is...