The present study investigates the impact of incidental emotions on tax compliance behavior in an experimental setting. Different theories are divided about how experiencing incidental emotions should influence tax decisions and the few existing studies yield inconsistent results. Our aim was to investigate differences between three specific emotions, namely anger, fear, and happiness. This allowed a comparison in compliance behavior as a function of differences in emotional valence as well as in specific emotional qualities. For this purpose, a sample of 264 individuals participated in a tax experiment. After a baseline treatment, one of the three emotions was induced using video-clips with background music. Moreover, emotional arousal was assessed by measuring electrodermal activity. Manipulation check items as well as elevated arousal levels after the emotion induction provided support for a successful emotion induction. Nevertheless, we did not observe any tax compliance differences between the anger, fear, and happiness conditions. Our results speak against a fundamental role of incidental emotions for tax compliance decisions.

本研究在实验环境中调查偶然情绪对纳税遵从行为的影响。关于偶然情绪如何影响税收决策，不同的理论存在分歧，现有的少数研究产生了不一致的结果。我们的目的是调查三种特定情绪之间的差异，即愤怒、恐惧和快乐。这允许将依从行为作为情绪效价和特定情绪品质差异的函数进行比较。为此，264 个人的样本参加了税收实验。在基线治疗后，使用带有背景音乐的视频剪辑诱发三种情绪中的一种。此外，通过测量皮肤电活动来评估情绪唤醒。情绪诱导后的操作检查项目以及提高的唤醒水平为成功的情绪诱导提供了支持。尽管如此，我们没有观察到愤怒、恐惧和幸福条件之间的任何税收合规性差异。我们的结果反对偶然情绪对税务合规决策的基本作用。