Suchergebnisse

Over the last few decades several economic, political, and technological changessurrounding work have left people insecure about their jobs. Traditionally, researchon insecure workers has focused on organizational consequences of job insecurityand on employees' psychophysical well-being. However, some recent studies foundthat job insecurity is also associated with extraorganizational outcomes related tosaving and spending decision-making. The purpose of this paper is to replicate inthe Slovakian context the study of Lozza et al. (2017) to examine the effect of jobinsecurity on such extra-organizational outcomes. Using a simulation experimentresearch design, 361 Slovakian participants were asked to evaluate their jobinsecurity and their inclination towards daily consumption and major life decisions.Results support the findings from the original study. It is shown that changes ofboth contract of employment and context can affect perceived job insecurity, withcontext (e.g., economic downturns) having a stronger influence than contract ofemployment. In addition, changes in job insecurity significantly affect withholdingdaily consumption and major life decisions', with perceived job insecurity having agreater influence on the latter. The effects of context-related specificities, such asemployment protection legislation, are also discussed.

Traditionally, research on job insecurity (JI) has focused on organizational consequences and employees' psychophysical well-being. However, some recent studies explored potential extraorganizational outcomes of JI in relation to consumption and major life decisions. The present study, drawing on Conservation of Resource Theory, overcomes the limits of previous works by examining the effects of changes in JI through a simulation experiment design. Using a sequence of two different scenarios, 377 participants were asked to evaluate their JI and their inclination towards daily consumption and some major life decisions. Findings confirm that changes in JI affect such extraorganizational outcomes. It is also suggested that an improvement in job security leads to an increase in both consumption and major life decisions, which – in absolute values – is higher compared to the decrease that follows a reduction of job security.

National audience ; Despite the large literature that psychology has provided during the last 30 years about fiscal evasion, so far scarce attention has been given to social communication campaigns on tax compliance. The present study aims to provide a first exploration on the subject, with the objective of better understanding how social communication campaigns might deal with the topic of tax compliance, using as a theoretical background the Slippery Slope Framework. The exploration relies on qualitative methods, and it is based on a semiotic approach in two steps: first, an analysis of the strategies realized in two tv-ads promoted by the Italian Government in 2011 to contrast tax evasion; second, an analysis of the reactions to the tv-ads as expressed by citizens in social media (YouTube). Results discuss two main communicative strategies (ethical and punitive) that can be adopted to approach tax evasion, coherently with the dimensions of the Slippery Slope Framework. ; Riassunto. Nonostante l'ampia letteratura psicologica prodotta negli ultimi 30 anni sull'evasione fiscale, ad oggi il tema delle campagne di comunicazione sulla tax compliance ha ricevuto scarsa attenzione. Questo studio mira a compiere una prima esplorazione sul tema, per meglio comprendere come la comunicazione sociale possa affrontare il tema dell'ottemperanza fiscale, all'interno della cornice teorica offerta dallo slippery slope framework. La ricerca si basa su un approccio semiotico in due fasi: a) un'analisi di due spot televisivi contro l'evasione fiscale realizzate dal Governo italiano nel 2011; b) l'analisi delle reazioni dei cittadini ai due spot riscontrabili su uno dei principali social media (YouTube). I risultati consentono la discussione di due strategie comunicative (etica e punitiva) che, in coerenza con le dimensioni dello slippery slope framework, possono essere adottate nel caso dell'evasione fiscale.

National audience ; Despite the large literature that psychology has provided during the last 30 years about fiscal evasion, so far scarce attention has been given to social communication campaigns on tax compliance. The present study aims to provide a first exploration on the subject, with the objective of better understanding how social communication campaigns might deal with the topic of tax compliance, using as a theoretical background the Slippery Slope Framework. The exploration relies on qualitative methods, and it is based on a semiotic approach in two steps: first, an analysis of the strategies realized in two tv-ads promoted by the Italian Government in 2011 to contrast tax evasion; second, an analysis of the reactions to the tv-ads as expressed by citizens in social media (YouTube). Results discuss two main communicative strategies (ethical and punitive) that can be adopted to approach tax evasion, coherently with the dimensions of the Slippery Slope Framework. ; Riassunto. Nonostante l'ampia letteratura psicologica prodotta negli ultimi 30 anni sull'evasione fiscale, ad oggi il tema delle campagne di comunicazione sulla tax compliance ha ricevuto scarsa attenzione. Questo studio mira a compiere una prima esplorazione sul tema, per meglio comprendere come la comunicazione sociale possa affrontare il tema dell'ottemperanza fiscale, all'interno della cornice teorica offerta dallo slippery slope framework. La ricerca si basa su un approccio semiotico in due fasi: a) un'analisi di due spot televisivi contro l'evasione fiscale realizzate dal Governo italiano nel 2011; b) l'analisi delle reazioni dei cittadini ai due spot riscontrabili su uno dei principali social media (YouTube). I risultati consentono la discussione di due strategie comunicative (etica e punitiva) che, in coerenza con le dimensioni dello slippery slope framework, possono essere adottate nel caso dell'evasione fiscale.

Research on job insecurity has traditionally focused on organizational consequences. The present study explores potential extraorganizational outcomes (employees' consumption and life projects) of job insecurity in terms of both subjective perception and objective condition. Results are based on the secondary analysis of two large data sets: a tracking study with representative samples and a survey, both conducted on Italian employees. The findings suggest that job insecurity (especially the subjective perception, rather than the objective condition) may be associated with sacrifices of daily consumption (e.g. buying groceries, apparel, or entertainment) and life projects (e.g. buying a home, marrying, or having children).

Research on tax behaviour or attitudes towards tax evasion has rarely taken into account the political preferences of taxpayers. The present research aimed to explore the relationship between political ideology and attitudes toward tax compliance within the "slippery slope framework" (Kirchler, Hoelzl, & Wahl, 2008). We conducted a quantitative survey (N = 272) and two online focus groups with self-employed taxpayers in Italy, and found significant differences between left-leaning and right-leaning taxpayers. These two groups were characterized by two different pathways that lead to greater tax compliance, and attached different meanings and values to tax behaviours. In particular, left-leaning taxpayers expressed higher levels of voluntary cooperation and showed reactance to the coercive power of authorities, whereas right-leaning taxpayers expressed higher levels of enforced tax compliance and were more averse to tax evasion with increased trust in authorities and institutions. Although further research on this topic is advisable, these results bear relevant theoretical and practical implications. ; peerReviewed ; publishedVersion

Research on tax behaviour or attitudes towards tax evasion has rarely taken into account the political preferences of taxpayers. The present research aimed to explore the relationship between political ideology and attitudes toward tax compliance within the "slippery slope framework" (Kirchler, Hoelzl, & Wahl, 2008). We conducted a quantitative survey (N = 272) and two online focus groups with self-employed taxpayers in Italy, and found significant differences between left-leaning and right-leaning taxpayers. These two groups were characterized by two different pathways that lead to greater tax compliance, and attached different meanings and values to tax behaviours. In particular, left-leaning taxpayers expressed higher levels of voluntary cooperation and showed reactance to the coercive power of authorities, whereas right-leaning taxpayers expressed higher levels of enforced tax compliance and were more averse to tax evasion with increased trust in authorities and institutions. Although further research on this topic is advisable, these results bear relevant theoretical and practical implications.

AbstractDespite tax compliance being mandatory and charitable giving being voluntary, both can be seen as two sides of the same coin. Paying taxes and making monetary donations are two complementary ways to financially provide for the common good. Using goal-framing theory, an experimental study with a mixed-factorial design (N = 435) was conducted to test the effects of different frames on the intention to pay taxes and make charitable donations. Our results showed that for real taxpayers (i.e., for employees, self-employed, and entrepreneurs, but not for students) using a gain goal frame as a support to the normative goal frame was only effective in increasing intended tax compliance, whereas a supporting hedonic goal frame was only effective in increasing donation intention. In addition, it was found that gain and hedonic goal frames worked differently according to the prevailing motivation behind tax compliance and charitable giving. When the intrinsic motivation was already high, frames were ineffective (in the tax context) or even counter-productive (in the charitable giving context). In the presence of extrinsic motivations, instead, frames are especially effective.