The present studies examined the influence of two regulatory mode concerns—a locomotion concern with movement from state and an assessment concern with making comparisons [see Higgins, E. T., Kruglanski, A. W., & Pierro, A. (2003). Regulatory mode: Locomotion and assessment as distinct orientations. In M. P. Zanna (Ed.), Advances in Experimental Social Psychology (Vol. 35, pp. 293–344). New York: Academic Press]—on engaging in counterfactual thinking and experiencing post-decisional regret. When contemplating a decision with a negative outcome, it was predicted that high (vs. low) locomotion would induce less counterfactual thinking and less regret, whereas the opposite would be true for high (vs. low) assessment. Locomotion and assessment orientations were measured as chronic individual differences in Study 1 and 2, and were induced experimentally in Study 3. In Study 1 and 3 a purchase scenario with a negative outcome was used to elicit counterfactuals and regret, while in Study 2 participants were asked to recall one of their own personal purchases that had a negative outcome. The results supported our predictions. We discuss the implications of these findings for the nature of counterfactual thinking and regret from the perspective of their relation to regulatory mode

Information campaigns to increase tax compliance could be framed in different ways. They can either highlight the potential gains when tax compliance is high, or the potential losses when compliance is low. According to regulatory focus theory, such framing should be most effective when it is congruent with the promotion or prevention focus of its recipients. Two studies confirmed the hypothesized interaction effects between recipients' regulatory focus and framing of information campaigns, with tax compliance being highest under conditions of regulatory fit. To address taxpayers effectively, information campaigns by tax authorities should consider the positive and negative framing of information, and the moderating effect of recipients' regulatory focus. KeywordsRegulatory focus; Regulatory fit; Goal-framing; Tax compliance Tax payments represent a social dilemma with colliding individual and collective interests. The financial basis for effective political and economic activities of the government is solid as long as the state succeeds in motivating citizens to cooperate rather than to defect. If a majority of citizens engages in tax avoidance and evasion, provision of public goods and services is at risk (e.g., van Lange, Liebrand, Messick, & Wilke, 1992). Despite temptations to cheat, people in many countries keep up relatively high tax morale and seem to accept their duty to pay taxes (Braithwaite, 2003;James & Alley, 2002;. Nevertheless, "taxes" have a negative connotation, are associated with an expensive and inefficient management style of politicians and often linked not only to the loss of money but also -especially in the case of self-employment -to restrictions of personal freedom in deciding how to spend and invest one's "own" money (Kirchler, 1998). Information campaigns on taxes and spending policy of the government as well as the provision of public goods can improve both citizens' understanding and acceptance of taxes and their compliance. Tax compliance is likely to increase if the tax system is perceived as being transparent, fair, and trustworthy, and when tax knowledge increases (e.g., . This article examines the differential effectiveness of information campaigns. It is assumed Promoting tax compliance by information campaignsNeoclassical economics postulates that taxpayers consider audit probability and fines in case of tax evasion and comply with the law only if audits are likely and fines are high (Allingham & Sandmo, 1972). The effect of audits and fines has, however, often been disputed (e.g., Andreoni, Erard, & Feinstein, 1998) and without doubt there are other than purely rational-economic variables determining tax behaviour. Moreover, under some circumstances, audits and fines may have the opposite effects than expected (e.g., Eichenberger & Frey, 2002;. If the deterring effect of audits and fines is low, strategies which aim to promote tax compliance should be applied (Pommerehne & WeckHannemann, 1992). Cooperation with tax authorities could be promoted by various media. I...

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Prevention-focused self-regulation is related to a greater likelihood of engaging in health-protective behaviour. This can be explained by prevention-focused individuals' greater tendency to anticipate regret about getting ill as a consequence of not adopting protective measures. If people perceive a protective measure such as a vaccination as highly effective, anticipated regret for not adopting it is generally increased, and individual differences in regulatory focus no longer predict the decision.

The present study examined the influence of two regulatory mode concerns-a locomotion concern with movement from state to state and an assessment concern with making comparisons-on choices between immediate and delayed (from 2 to 6 weeks) money rewards. Regulatory mode orientation was induced by means of a priming procedure. We predicted that the choices in the assessment condition would be less impulsive and more far-sighted than those in the locomotion condition. After taking into account the effects of amount of early reward, length of delay and increase in delayed reward-all of which were in the direction of previous studies-this regulatory mode prediction was supported. Our findings suggest that it might be possible to induce more far-sighted (or economically rational) inter-temporal choices by means of instructions that induce an assessment orientation independent of stable inter-individual differences in discount rate.