An Experimental Approach to Changing Taxpayers' Attitudes Towards Fairness and compliance via Television.
通过制作并播放两套30秒的公益广告，实验发现这些广告能有效改善学生对纳税人关于联邦所得税公平性和税收遵从的态度，表明有针对性的媒体宣传是提升公众税收观念的有效手段。
Abstract Prior research has demonstrated a link between attitudes towards fairness and tax compliance intentions. This research describes an experiment designed to improve taxpayers' perceptions of the fairness of the federal income tax system and, thereby, their attitudes about tax compliance. Two sets of three 30-second public service announcements were created and shown to various groups of students and more experienced taxpayers. Post-experimental questionnaires were administered to measure differences in between-group attitudes about tax fairness and compliance, The results indicate that the public service announcements were effective in improving viewers' attitudes towards both the fairness of the income tax and tax compliance. These results suggest that carefully targeted mass media, public service advertising is a potentially effective method for improving public perceptions about tax fairness and attitudes towards compliance.