Diana Onu „Tax Talk: Two analyses of Internet discussions among

Institut für Angewandte Psychologie: Arbeit, Bildung, Wirtschaft
Fakultät für Psychologie
Einladung zum Gastvortrag aus der Vortragsreihe:
„Arbeits-, Organisations- und
Diana Onu
University of Exeter
„Tax Talk: Two analyses of
Internet discussions among
business owners”
Studying tax behaviour as a psychologist is not an easy task. Researchers often have to rely on
what study participants tell them during experiments, surveys, or interviews. Given that tax
compliance has moral as well as legal implications, such self-report data can often be biased
by participants motivated to portray themselves in a positive light. In two recent studies, we
used different data on tax behaviour - we collected and analysed naturally-occurring
discussions among taxpayers on Internet forums. These sources are advantageous as they
represent data collected without researcher interference and where people talk about tax to
their peers.
I will present two studies based of this dataset. Study 1 employs thematic analysis to extract
the most important discussion topics. We present a model of taxpayers' concerns as they are
reflected in discussions with their peers. We also discuss some surprising findings that may
questions the focus of current research on tax behaviour. Study 2 employs discourse analysis
to explore the way that taxpayers influence each other to be compliant. This study highlights
various techniques by which taxpaying social norms are spread and enforced informally in
taxpayers' social networks, from gentle persuasion to warnings and threats.
Overall, my presentation will discuss the role of several factors that may influence taxpaying
behaviour, such as social norms, knowledge, penalties, and others. I will also discuss
methodological issues of researching Internet discussions, such as data collection strategies,
data analysis methods, and ethical implications.
Mittwoch, 06.04.2016; 9:30
Besprechungsraum AOW, NIG 6. Stock
Universitätsstraße 7, 1010 Wien
Univ. Prof. Dr. Erich Kirchler