Tasse, donazioni e framing effect: uno studio nella prospettiva della psicologia economica

[Autom. eng. transl.] In a socio-economic context that is still affected by the effects of the recent financial crisis, one of the major challenges of the government is to promote the individual contribution to the common good. This contribution includes the allocation of monetary resources, both in the form of fiscal correctness, and by making donations to non-profit organizations, and is fundamental for the functioning of the company. Using the perspective of economic psychology, the propensity of individuals to contribute financially to the common good was explored, in their dual role as citizens (driven by civic sense) and consumers (who expect a return from their monetary transactions). The propensity to pay taxes correctly and to make monetary donations were compared using different frames on a sample of 481 subjects (61.7% females; average age = 35.4, ds = 13.5). The first group was subjected to a frame that emphasized a 'material' return (increase in welfare, creation of public utility services, etc.). The second group was subjected to a frame that emphasized an 'emotional' return (personal gratification, awareness of having done their duty, etc.). The third group was not subjected to any frame (control condition). Considering only the working subjects (the real tax payers), the results show that the material type frame has an effect on the payment of taxes (especially for the subjects moved by an enforced tax compliance), not on the donations. Conversely, the emotional type frame only affects donations. If we consider the student population, the emotional frame also affects the propensity to pay the taxes correctly. These preliminary results suggest that, in the absence of fiscal experience, paying taxes and making donations are influenced by similar mechanisms, which seem instead to differentiate with the acquisition of direct experience.