Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/327101 
Year of Publication: 
2025
Series/Report no.: 
ZEW Discussion Papers No. 25-012
Publisher: 
ZEW - Leibniz-Zentrum für Europäische Wirtschaftsforschung, Mannheim
Abstract: 
Motivated by the increasing frequency with which business leaders publicly express their views on policy issues and by recent findings on the role of narratives in shaping preferences and behaviors, we investigate ow narratives affect the tax preferences of firm decision-makers. Specifically, using a large-scale survey experiment (N=7,848), we examine how exposure to narratives of redistribution and fiscal consolidation affects firm decision-makers' attitudes toward taxes and fiscal stimulus. We find that framing taxes as payments of due debts increases the preference to pay taxes, whereas framing taxes as funds required to cover undue losses is largely ineffective, except for a notable tendency to favor raising the capital gains tax. We also observe a greater preference to pay taxes when decision-makers agree with the stimulus. Our findings on narratives and the channels affecting tax preferences have implications for fiscal policy communication
Subjects: 
Tax Preferences
Fiscal Policy
Firm Decision-Makers
Survey Experiments
JEL: 
H21
H24
H25
H12
H32
H60
D6
Document Type: 
Working Paper

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