Gender pairings and accountability effects

Brandts, Jordi; Garofalo, Orsola

doi:10.1016/j.jebo.2011.06.023

Cited by 25 publications

(19 citation statements)

References 52 publications

(48 reference statements)

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“…Although previously used in experimental economic research (e.g. Falk et al, 2011;Van Lange et al, 2011;Brandts and Garofalo, 2012), HRV is a measure largely outside the economics toolbox. 4 Rather, HRV is normally used to identify 4 HRV measures have been employed to study responses to social interactions.…”

Section: Hrv Analysismentioning

confidence: 99%

Tax compliance and psychic costs: Behavioral experimental evidence using a physiological marker

Dulleck

Fooken

Newton

et al. 2016

Journal of Public Economics

107

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Although paying taxes is a key element of a well-functioning society, there is still limited understanding as to why people actually pay their taxes. Models emphasizing that taxpayers make strategic, financially motivated compliance decisions seemingly assume an overly restrictive view of human nature. Law abidance may be more accurately explained by social norms, a concept that has gained growing importance as research attempts to understand the tax compliance puzzle. This study analyzes the influence of psychic stress generated by the possibility of breaking social norms in the tax compliance context. We measure psychic stress using heart rate variability (HRV), which captures the psychobiological or neural equivalents of psychic stress that may arise from the contemplation of real or imagined actions, producing immediate physiologic discomfort. The results of our laboratory experiments provide empirical evidence of a positive correlation between psychic stress and tax compliance, thus underscoring the importance of moral sentiments for tax compliance. We also identify three distinct types of individuals who differ in their levels of psychic stress, tax morale, and tax compliance. JEL Classification:H26, H41, K42, D31, D63, C91

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Section: Hrv Analysismentioning

confidence: 99%

Tax compliance and psychic costs: Behavioral experimental evidence using a physiological marker

Dulleck

Fooken

Newton

et al. 2016

Journal of Public Economics

107

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“…The role of justification necessity has been discussed in accountability literature with a focus on judgment accuracy or social perception (Lerner and Tetlock,1999). Recently economists have also drawn attention to the accountability effect on risk choices (e.g., Vieider, 2010;Pahlke, Strasser, and Vieider, 2011;and Brandts and Garofalo, 2010). Nevertheless there still is a lack of systematic studies to explain whether and how justification influences prosocial behavior in economic exchange environments when there is negative externality of selfish behavior.…”

Section: Discussionmentioning

confidence: 99%

“…Pahlke, Strasser, and Vieider (2011) studied how individuals make decisions when they take risks that affect themselves and a passive recipient and found less loss aversion when the subjects have to explain their decisions to the recipient face-to-face. Brandts and Garofalo (2010) adopted physiological measurements to study gender difference in accountability effects when individuals are asked to choose between simple and compound prospects. In their accountability manipulation treatments, subjects have to explain decisions in front of an audience.…”

Section: Iib Justification and Accountability In Economic Literaturementioning

confidence: 99%

Justification and Cooperation

Xiao

2012

SSRN Journal

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The need for justification is a widely observed social phenomenon. This paper develops a theoretical framework and reports laboratory evidence to show how pure justification pressure affects cooperative behavior in economic exchange environments. In a one-shot anonymous interaction, compared with the case when the behavior is simply observed by the audience, individuals are more likely to act on what they believe the audience thinks they should do when they also have to explain the decisions to the audience. When it is salient that the audience thinks one should cooperate, justification pressure significantly promotes cooperation even absent negative consequences for non-cooperative behavior. We discuss the implications of our findings for shaping institutional design to promote cooperation.

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“…Falk et al (2011) study physiological response to perceptions of unfairness and find an inverse relationship between heart rate variability and the degree of fairness. Brandts and Garofalo (2012) examine how the gender composition of an audience impacts decisionmakers' responsibility and heart rate variability. They do not find any relationship between gender composition of the audience and heart rate variability.…”

mentioning

confidence: 99%

Competitive Behavior, Stress, and Gender

Halko

Sääksvuori

2015

SSRN Journal

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This paper investigates whether chronic stress and acute physiological responses to competitive stress can explain individual and gender differences in competitiveness. We measure individuals' autonomic nervous system activity in a resting state as well as under non-competitive and competitive incentives in a real task using heart rate variability measurement. We find that basal heart rate variability, a proxy for chronic stress, and acute competition-induced changes in heart rate variability predict self-selection into competition. Moreover, we observe that basal heart rate variability predicts self-selection into competition for women, but not for men. Overall, we find tentative evidence for gender differences in the relationship between physiological stress and a decision to enter competitive environments. Our results suggest that individual variation in autonomic nervous system activity and physiological responses to competitive stress predict selfselection into competitive environments, but do not explain gender differences in willingness to compete. JEL Classification: C91, D01, D03, J16, J24

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Gender pairings and accountability effects

Cited by 25 publications

References 52 publications

Tax compliance and psychic costs: Behavioral experimental evidence using a physiological marker

Tax compliance and psychic costs: Behavioral experimental evidence using a physiological marker

Justification and Cooperation

Competitive Behavior, Stress, and Gender

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