Trial reportSocial cognitive and affective neuroscience2017
Coercive and legitimate authority impact tax honesty: evidence from behavioral and ERP experiments.
Trial report in Social cognitive and affective neuroscience, 2017. The graph could read no effect estimate from its abstract, so it casts no vote on the map. Cited by 9 papers.
What it found
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The abstract states no effect estimate the extractor could read, or names no intervention and outcome on the map, so this paper lights no cell and moves no belief. It is still indexed, cited and linked below.
The trial behind it
Trials whose registry record cites this paper, or whose number appears in the abstract. A trial that started after this paper was published is citing it as background, not reporting it.
Neither the registry nor the abstract names a trial number. If this is a trial report, that itself is worth knowing.
Who cites it
9 citing papers in PubMed, 30 citations in OpenAlex.
- The impact of social comparison on self-deception: An event-related potentials study.Cognitive, affective & behavioral neuroscience · 2024Article
- The influence of altruistic personality, interpersonal distance and social observation on prosocial behavior: An event-related potential (ERP) study.Cognitive, affective & behavioral neuroscience · 2023Article
- The Effect of Task Performance and Partnership on Interpersonal Brain Synchrony during Cooperation.Brain sciences · 2022Article
- Subliminal Priming Effects of Masked Social Hierarchies During a Categorization Task: An Event-Related Brain Potentials Study.Frontiers in human neuroscience · 2022Article
- Neural Responses to Mandatory and Voluntary Donation Impact Charitable Giving Decisions: An Event-Related Potentials Study.Frontiers in psychology · 2021Article
- The impact of powerful authorities and trustful taxpayers: evidence for the extended slippery slope framework from Austria, Finland, and Hungary.Policy studies (Policy Studies Institute) · 2020Article
- Russian Citizens' Attitude toward Insurance Policies as a Factor of Individual Economic Security.Behavioral sciences (Basel, Switzerland) · 2019Article
- Social frame and tax compliance modulate electrophysiological and autonomic responses following tax-related decisions.Scientific reports · 2019Article
- Sociality Mental Modes Modulate the Processing of Advice-Giving: An Event-Related Potentials Study.Frontiers in psychology · 2018Article
Corrections and comments
PubMed lists nothing against this paper. Absence here is not a guarantee, only a check that was made.
Authors and funding
5 authors at 3 institutions in 4 countries.
Funding
No grant is acknowledged in the PubMed record.
Abstract
Cooperation in social systems such as tax honesty is of central importance in our modern societies. However, we know little about cognitive and neural processes driving decisions to evade or pay taxes. This study focuses on the impact of perceived tax authority and examines the mental chronometry mirrored in ERP data allowing a deeper understanding about why humans cooperate in tax systems. We experimentally manipulated coercive and legitimate authority and studied its impact on cooperation and underlying cognitive (experiment 1, 2) and neuronal (experiment 2) processes. Experiment 1 showed that in a condition of coercive authority, tax payments are lower, decisions are faster and participants report more rational reasoning and enforced compliance, however, less voluntary cooperation than in a condition of legitimate authority. Experiment 2 confirmed most results, but did not find a difference in payments or self-reported rational reasoning. Moreover, legitimate authority led to heightened cognitive control (expressed by increased MFN amplitudes) and disrupted attention processing (expressed by decreased P300 amplitudes) compared to coercive authority. To conclude, the neuronal data surprisingly revealed that legitimate authority may led to higher decision conflict and thus to higher cognitive demands in tax decisions than coercive authority.
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Registered trials
Read under generation 80e0d062 · epoch 390. Bibliography from PubMed, PubMed Central and OpenAlex; grants from NIH RePORTER; trial links from ClinicalTrials.gov; estimates, votes and beliefs from the OpenQuestion graph.