Journal of Economic Psychology最新文献

英文中文

Tax aversion as an implicit phenomenon 避税是一种隐性现象

IF 2.5 2区经济学 Q2 ECONOMICS

Journal of Economic Psychology

Pub Date : 2025-07-10 DOI: 10.1016/j.joep.2025.102828

Giulia Sesini, Cinzia Castiglioni, Paola Iannello, Edoardo Lozza

The term “tax aversion” refers to a dislike of taxes which is stronger than the reaction to other types of payments. Although many scholars have found that the word “tax” elicits negative feelings, contrasting findings have been obtained when tax aversion has been measured as an explicit tendency. The present study suggests a complementary perspective on tax aversion, suggesting that tax aversion might operate as both a latent phenomenon and an explicit propensity. We propose that tax aversion may stem from an inner predisposition rather than an explicit and rational attitude. Such intuition drove the present research, aimed at measuring tax aversion at an implicit level and examining the relationship between implicit, explicit, and behavioral measures of tax aversion. Across three studies, we employed the Implicit Association Test (IAT) alongside traditional measures to explore implicit tax aversion and its behavioral implications. The novelty of this research lies in the use of the IAT to measure implicit tax aversion, examining its relationship with explicit measures, such as the TAX-I (Kirchler & Wahl, 2010), as well as with the behavioral outcomes of tax aversion based on the study conducted by Sussman and Olivola (2011). Consistent with our hypothesis, the findings support the idea that tax aversion can operate as a latent phenomenon. Furthermore, the implicit hostility measured through the IAT appears to be linked to the behavioral outcomes of tax aversion; contrarily, no relationship was found with explicit tax-related attitudes.

“避税”一词指的是对税收的厌恶，这种厌恶比对其他类型支付的反应更强烈。尽管许多学者发现“税收”一词会引发负面情绪，但当厌恶税收作为一种显性倾向来衡量时，得到了截然相反的结果。本研究提出了一种对税收厌恶的补充观点，认为税收厌恶可能既是一种潜在现象，也是一种显性倾向。我们认为，税收厌恶可能源于一种内在倾向，而不是一种明确和理性的态度。这种直觉推动了当前的研究，旨在从内隐层面衡量税收厌恶，并检查税收厌恶的内隐、外显和行为测量之间的关系。在三项研究中，我们采用了内隐联想测试（IAT）和传统的测量方法来探讨隐性税收厌恶及其行为影响。本研究的新颖之处在于使用IAT来衡量隐性税收厌恶，考察其与显性措施的关系，如tax - i (Kirchler &；Wahl, 2010)，以及Sussman和Olivola（2011）研究的税收厌恶行为结果。与我们的假设一致，这些发现支持了避税可以作为一种潜在现象运作的观点。此外，通过IAT测量的内隐敌意似乎与税收厌恶的行为结果有关；相反，与明确的税收相关态度没有关系。

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引用次数: 0

Economic consequences of gender differences in behavior 性别行为差异的经济后果

IF 2.5 2区经济学 Q2 ECONOMICS

Journal of Economic Psychology

Pub Date : 2025-05-15 DOI: 10.1016/j.joep.2025.102818

Jaume García-Segarra , Iñigo Hernandez-Arenaz , Pedro Rey-Biel

This paper serves as the opening for the Virtual Special Issue on the economic consequences of gender differences in behavior, published in the Journal of Economic Psychology. The issue aims to consolidate recent research exploring how gender differences in behavior, reflected in risk attitudes, competitiveness, and negotiation tendencies, impact economic outcomes and, in particular, may partially explain labor market differences across genders regarding occupational segregation, wage gaps, and disparities in career advancement. We provide an overview of the topic, highlighting the importance of understanding gender-specific economic behaviors and setting the stage for the detailed studies, and follow by introducing the articles included in the special issue, which use mainly experimental and empirical insights.

这篇论文是发表在《经济心理学杂志》上的关于性别行为差异的经济后果的虚拟特刊的开篇。本期杂志旨在整合最近的研究，探讨行为上的性别差异（体现在风险态度、竞争力和谈判倾向上）如何影响经济结果，特别是可能部分解释劳动力市场上性别之间在职业隔离、工资差距和职业发展差距方面的差异。我们概述了这一主题，强调了理解性别经济行为的重要性，并为详细研究奠定了基础，随后介绍了特刊中包含的文章，这些文章主要使用实验和实证见解。

引用次数: 0

No evidence of first-mover advantage in a large sample of penalty shootouts 在大量的点球大战样本中，没有证据表明先发优势存在

IF 2.5 2区经济学 Q2 ECONOMICS

Journal of Economic Psychology

Pub Date : 2025-03-15 DOI: 10.1016/j.joep.2025.102816

David Pipke

Conflicting evidence exists regarding a first-mover advantage in soccer shootouts, where increased pressure on second-moving teams may lead to choking. While some studies support this claim, others refute it, with the lack of consensus likely due to limited sample sizes. An analysis of around 7,000 soccer penalty shootouts and 74,000 kicks finds no evidence of a first- or second-mover advantage in winning probability. Equivalence testing further rejects any deviation greater than 1.8 percentage points from a 50% win probability for first-kicking teams. A parallel analysis of ice hockey shootouts finds no significant advantage or disadvantage for either the first- or second-moving team.

关于足球枪战中的先发优势，存在着相互矛盾的证据，在这种情况下，对后发球队的压力增加可能会导致窒息。虽然一些研究支持这一说法，但也有一些研究反驳了这一说法，由于样本量有限，可能缺乏共识。一项对约7000场足球点球大战和74000次射门的分析发现，没有证据表明在获胜概率上存在先发优势或后发优势。等效性测试进一步排除了首踢球队50%胜率的任何大于1.8个百分点的偏差。一项对冰球枪战的平行分析发现，对第一支或第二支球队都没有明显的优势或劣势。

引用次数: 0

Heuristic centred-belief players 启发式中心信念玩家

IF 2.5 2区经济学 Q2 ECONOMICS

Journal of Economic Psychology

Pub Date : 2025-03-07 DOI: 10.1016/j.joep.2025.102806

Irenaeus Wolff

Strategic behaviour often diverges from Nash-equilibrium, in particular in inexperienced play. Studying a class of games in which participants choose their payment and receive it as long as their opponent chooses a different amount, I show that none of the popular models of behavioural game theory predicts the predominant aggregate choice pattern consistently. And yet, noisy introspection (Goeree and Holt, 2004) readily accounts for about half of the individual observations. The reason for the apparent paradox and the mis-match of the aggregate data and the models is a disregarded behavioural type that makes up about 25% of the population. These 25% display a specific form of central-tendency bias, holding beliefs that peak in the centre of the option set and that are roughly symmetric. In addition, the players show a more heuristic process translating their belief into actions, as their choices cannot be explained readily by quantal responding. The behavioural pattern of a ‘centred belief’ in connection with boundedly-rational decision-making is present also in another prominent game from the literature on behavioural game theory, the 11–20 game. Finally, I show that classifying players as ‘heuristic centred-belief types’ by one game’s beliefs has predictive power for behaviour in the other game.

战略行为往往偏离纳什均衡，尤其是在缺乏经验的游戏中。我研究了一类游戏，在这些游戏中，参与者选择自己的支付，只要对手选择不同的金额，他们就会得到支付。我发现，没有一种流行的行为博弈论模型能够始终如一地预测主导的总选择模式。然而，嘈杂的内省（Goeree And Holt, 2004）很容易占到个人观察的一半左右。总体数据和模型之间明显的矛盾和不匹配的原因是一种被忽视的行为类型，这种行为类型约占人口的25%。这25%的人表现出一种特定形式的集中倾向偏差，他们持有的信念在选项集的中心达到顶峰，并且大致对称。此外，玩家表现出更多的启发式过程，将他们的信念转化为行动，因为他们的选择无法通过量子反应轻易解释。与有限理性决策相关的“中心信念”的行为模式也出现在行为博弈论文献中的另一个著名博弈中，即11-20博弈。最后，我指出，根据一款游戏的信念将玩家划分为“启发式中心信念类型”，对另一款游戏的行为具有预测能力。

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引用次数: 0

ChatGPT and the labor market: Unraveling the effect of AI discussions on students’ earning expectations 聊天技术和劳动力市场：揭示人工智能讨论对学生收入预期的影响

IF 2.5 2区经济学 Q2 ECONOMICS

Journal of Economic Psychology

Pub Date : 2025-03-01 DOI: 10.1016/j.joep.2025.102803

Samir Huseynov

This paper investigates the causal impact of optimistic and pessimistic ChatGPT Artificial Intelligence (AI) discussions on US students’ anticipated labor market outcomes. Our findings reveal students reduce their confidence regarding their future earning prospects after exposure to AI debates, and this effect is more pronounced after reading discussion excerpts with a pessimistic tone. Unlike STEM majors, students in Non-STEM fields show asymmetric and pessimistic belief changes, suggesting that they might feel more vulnerable to emerging AI technologies. Pessimistic belief updates regarding future earnings are also prevalent among non-male students, indicating widespread AI concerns among vulnerable student subgroups. Educators, administrators, and policymakers may regularly engage with students to address their concerns and enhance educational curricula to better prepare them for a future that AI will inevitably shape.

本文研究了乐观和悲观的ChatGPT人工智能（AI）讨论对美国学生预期劳动力市场结果的因果影响。我们的研究结果显示，学生在接触人工智能辩论后，对未来收入前景的信心会降低，而在阅读悲观基调的讨论节选后，这种影响更为明显。与STEM专业不同，非STEM专业的学生表现出不对称和悲观的信念变化，这表明他们可能更容易受到新兴人工智能技术的影响。对未来收入的悲观看法在非男生中也很普遍，这表明弱势学生群体普遍担心人工智能。教育工作者、管理人员和政策制定者可能会定期与学生接触，解决他们的担忧，并加强教育课程，以更好地为人工智能不可避免地塑造的未来做好准备。

引用次数: 0

Performance under pressure and its impact on compensation: Evidence from professional basketball 压力下的表现及其对薪酬的影响：来自职业篮球的证据

IF 2.5 2区经济学 Q2 ECONOMICS

Journal of Economic Psychology

Pub Date : 2025-02-27 DOI: 10.1016/j.joep.2025.102807

Helmut M. Dietl , Steffen Q. Mueller , Marco Henriques Pereira , Markus Lang

This paper investigates how performance in high- vs. low-pressure situations affects employee compensation. Leveraging sports as a natural laboratory, we analyze National Basketball Association (NBA) play-by-play data from 2004 to 2017 in combination with seasonal player salaries, using “clutch time”—the closing minutes during a game when the outcome is at stake and performance pressure is at its peak—as an objective criterion of performance pressure. Our regression analysis provides evidence of a salary premium for players who can excel under pressure. Whereas lower-paid players’ performance does not differ much by pressure level, higher-paid players show exceptionally strong performance during critical phases of a game. We demonstrate that the ability to excel under pressure is greatly valued in professional basketball, raising the question of whether this ability is compensated not only in other sports but also in other sectors of the labor market.

本文研究了高压与低压环境下的绩效对员工薪酬的影响。利用体育作为天然实验室，我们结合赛季球员工资分析了2004年至2017年的NBA比赛数据，并使用“关键时刻”（比赛结果岌岌可危，表现压力达到顶峰的最后几分钟）作为表现压力的客观标准。我们的回归分析提供了能够在压力下表现出色的球员的工资溢价的证据。尽管低薪玩家的表现不会因压力水平而有太大差异，但高薪玩家在游戏的关键阶段却会表现出异常强劲的表现。我们证明，在压力下表现出色的能力在职业篮球中非常受重视，这就提出了一个问题，即这种能力是否不仅在其他运动中得到了补偿，而且在劳动力市场的其他领域也得到了补偿。

引用次数: 0

Card or dice? An improved experimental approach to measure dishonesty 牌还是骰子？一种改进的测量不诚实的实验方法

IF 2.5 2区经济学 Q2 ECONOMICS

Journal of Economic Psychology

Pub Date : 2025-02-24 DOI: 10.1016/j.joep.2025.102802

Daniel Hermann , Selina Bruns , Oliver Mußhoff

We introduce a modified die-roll experiment carried out in Germany and Cambodia to measure precise dishonesty rates, while the individual lie is not observable to the experimenter. Participants draw an envelope from a box containing many envelopes. Each envelope contains a card depicting a die number, which participants view in private and then deposit into a different box filled with many envelopes. The payoff of participants depends on the reported number, thereby creating an incentive to dishonestly report numbers with higher payoffs. Although the individual lie remains hidden from the experimenter, the drawn distribution of cards by a group of participants is known. Results of the modified experiment are compared to the classical die-roll task, in which individual dishonesty is private information and the outcome distribution is assumed, based on a probability function. The comparison reveals that the modified card method shows comparable levels of lying to the classical die-roll task among students, but not among smallholders in rural Cambodia. Considering the farmers, the number of liars is lower in the card task compared to the die-roll task. Although the individual lie is not observable, we find partially different dishonesty proportions between numbers comparing the two tasks. This suggests that the observability of the drawn distribution affects the costs of lying.

我们介绍了在德国和柬埔寨进行的一项改进的模滚实验，以测量精确的不诚实率，而实验者无法观察到个人的谎言。参与者从装有许多信封的盒子中抽出一个信封。每个信封里都有一张卡片，上面写着一个骰子号码，参与者私下查看，然后把卡片存入一个装满许多信封的盒子里。参与者的回报取决于报告的数字，从而产生了不诚实地报告更高回报的数字的动机。虽然个人的谎言对实验者来说是隐藏的，但是一组参与者抽到的卡片的分布是已知的。将改进后的实验结果与经典的掷骰子任务进行了比较，经典掷骰子任务中，个体不诚实是私有信息，并且假设结果分布基于概率函数。比较表明，改进的卡片方法在学生中显示出与传统的掷骰子任务相当的谎言水平，但在柬埔寨农村的小农中却没有。考虑到农民，与掷骰子任务相比，卡片任务中的说谎者数量更少。虽然个人的谎言是不可观察到的，但我们发现比较两个任务的数字之间的不诚实比例部分不同。这表明，绘制的分布的可观察性会影响说谎的代价。

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引用次数: 0

How do humans respond to large realized losses? 人类如何应对巨大的已实现损失？

IF 2.5 2区经济学 Q2 ECONOMICS

Journal of Economic Psychology

Pub Date : 2025-02-18 DOI: 10.1016/j.joep.2025.102805

Redzo Mujcic , Nattavudh Powdthavee

In a controlled field setting, in which the majority of people in our sample lose more than £90,000, we examine how human beings respond to major financial losses. University ethics boards would not allow this kind of huge-loss phenomenon to be studied with normal social-science experiments. Yet the scientific and practical issues at stake are unusually important ones. In the analyzed gameshow setting, individuals are handed £100,000 in cash. They then have to make risky decisions. Facing a sequence of seven questions, individuals are required to distribute their cash endowment over a set of possible answers. Participants lose any cash placed on a wrong answer. In a sample of British participants, we find that people become increasingly more cautious as they lose more of their cash endowment. A realized prior loss of £75,000 or more increases the propensity to fully diversify by 50 percentage points compared to a prior loss of £25,000. We find a similar cautious response in a smaller sample of US participants when the stakes are raised to $1 million US dollars. Our study appears to be the first to be able to calculate systematically how human beings react to large and unrecoverable financial losses.

在一个受控的现场环境中，我们的样本中大多数人损失超过9万英镑，我们研究了人类如何应对重大经济损失。大学伦理委员会不会允许用正常的社会科学实验来研究这种巨大损失现象。然而，利害攸关的科学和实际问题却异常重要。在分析的游戏设定中，每个人都会得到10万英镑的现金。然后他们不得不做出冒险的决定。面对一连串的七个问题，个人被要求将他们的现金捐赠分配给一组可能的答案。回答错误的参与者将失去任何现金。在一份英国参与者的样本中，我们发现，随着现金禀赋的损失越来越大，人们变得越来越谨慎。与之前损失2.5万英镑相比，7.5万英镑或以上的实际损失会使投资者完全分散投资的倾向增加50%。当赌注提高到100万美元时，我们在一个较小的美国参与者样本中发现了类似的谨慎反应。我们的研究似乎是第一个能够系统地计算人类如何应对巨大且无法挽回的经济损失的研究。

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引用次数: 0

Do managers accept artificial intelligence? Insights into the role of business area and AI functionality 管理者接受人工智能吗？洞察业务领域和人工智能功能的作用

IF 2.5 2区经济学 Q2 ECONOMICS

Journal of Economic Psychology

Pub Date : 2025-02-18 DOI: 10.1016/j.joep.2025.102804

Miriam Gieselmann , Daniel Erdsiek , Vincent Rost , Kai Sassenberg

More and more companies use artificial intelligence (AI). Research aimed to understand acceptance from the perspective of AI users or people affected by AI decisions. However, the perspective of decision-makers in companies (i.e., managers) has not been considered. To address this gap, we investigate managers’ acceptance of AI usage in companies, focusing on two potential determinants. Across four experimental studies (N_total = 2025), we tested whether the business area (i.e., human resources vs. finances/ marketing) and AI functionality affect managers’ acceptance of AI (i.e., perceived risk of negative consequences, willingness to invest). Findings indicate that managers (a) perceive more risk of and (b) are less willing to invest in AI usage in human resources than in finances and marketing. Besides, the results suggest that acceptance declines if functionality crosses a critical boundary and AI autonomously implements decisions without prior human control. Accordingly, the current research sheds light on the AI acceptance of managers and gives insights into the role of the business area and AI functionality.

越来越多的公司使用人工智能（AI）。研究旨在从人工智能用户或受人工智能决策影响的人的角度来理解接受程度。然而，公司决策者（即管理人员）的观点并没有被考虑。为了解决这一差距，我们调查了管理者对公司使用人工智能的接受程度，重点关注了两个潜在的决定因素。在四项实验研究中（Ntotal = 2025），我们测试了业务领域（即人力资源与财务/营销）和人工智能功能是否会影响管理者对人工智能的接受程度（即感知到的负面后果风险、投资意愿）。研究结果表明，管理者(a)认为人工智能在人力资源方面的风险更大，(b)在财务和营销方面投资人工智能的意愿更低。此外，研究结果表明，如果功能跨越一个关键边界，人工智能在没有事先人为控制的情况下自主执行决策，接受度就会下降。因此，目前的研究揭示了管理者对人工智能的接受程度，并深入了解了业务领域和人工智能功能的作用。

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引用次数: 0

Loss aversion is not robust: A re-meta-analysis 损失厌恶并不稳健：重新荟萃分析

IF 2.5 2区经济学 Q2 ECONOMICS

Journal of Economic Psychology

Pub Date : 2025-02-12 DOI: 10.1016/j.joep.2025.102801

Eldad Yechiam, Dana Zeif

There is an ongoing debate in the literature about the existence and boundary conditions of loss aversion. In a recent paper Brown et al. (2024) meta-analyzed the literature on empirical estimates of loss aversion, spanning thirty years, and reported strong loss aversion across studies. Here, we re-meta-analyzed their dataset, dividing studies into those with asymmetric gains and losses (typically smaller losses than gains) versus symmetric gains and losses, and studies where the presentation of gains or losses was ordered by size compared to those with no ordering. This analysis was possible for 84 papers (163 estimates of loss aversion, n = 149,218). The results showed that while the findings of strong loss aversion are replicated when losses are smaller than gains and when gains and losses are presented in an ordered fashion, for studies with symmetric gains and losses and no ordering of items, the loss aversion parameter was approximately 1.07 and not significantly above 1.0, suggesting similar weighting of gains and losses. This casts considerable doubts on the robustness of loss aversion.

关于损失厌恶的存在和边界条件，文献中一直存在争论。在最近的一篇论文中，Brown等人（2024）荟萃分析了30年来关于损失厌恶的实证估计的文献，并在研究中报告了强烈的损失厌恶。在这里，我们重新分析了他们的数据集，将研究分为非对称的收益和损失（通常比收益小）和对称的收益和损失，以及收益或损失的呈现按大小排序的研究，而不是按顺序排列的研究。该分析适用于84篇论文（163篇损失厌恶估计，n = 149,218）。结果表明，当损失小于收益，收益和损失以有序的方式呈现时，强烈的损失厌恶的研究结果被复制，对于对称的收益和损失以及没有项目排序的研究，损失厌恶参数约为1.07，不显著高于1.0，表明收益和损失的权重相似。这让人们对损失厌恶的稳健性产生了相当大的怀疑。

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