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The COVID-19 pandemic has quickly become an unprecedented challenge for many countries at a global level, requiring a significant amount of financial resources to support the National Healthcare System (NHS). In Italy, most of these resources came from the general public through tax payments and monetary donations. The present work aims to investigate the antecedents of citizens’ willingness to financially support the NHS in a situation of public emergency such as the one related to the COVID-19 outbreak. It also aims to distinguish between the willingness to support the system through two different forms of financial contribution, tax payment and charitable giving. An empirical study was performed in the midst of the Italian public health emergency, while the country was reaching its contagion peak. Results showed that participants were more willing to give a financial contribution when it was framed as a one-off donation rather than as a one-off tax payment. Moreover, it was found that trust in money management was the most important factor in predicting the intention to make a financial contribution to the NHS, either through a tax payment or through charitable giving. The perceived risks with regard to the pandemic, in contrast, had no impact.
Cinzia Castiglioni; Edoardo Lozza. Determinants of the Financial Contribution to the NHS: The Case of the COVID-19 Emergency in Italy. Frontiers in Psychology 2020, 11, 584473 .
AMA StyleCinzia Castiglioni, Edoardo Lozza. Determinants of the Financial Contribution to the NHS: The Case of the COVID-19 Emergency in Italy. Frontiers in Psychology. 2020; 11 ():584473.
Chicago/Turabian StyleCinzia Castiglioni; Edoardo Lozza. 2020. "Determinants of the Financial Contribution to the NHS: The Case of the COVID-19 Emergency in Italy." Frontiers in Psychology 11, no. : 584473.
The challenge of sustainable development and consumption is to meet current wants without impoverishing future generations and the planet in the long term. Therefore, new patterns of sustainable practices are increasingly promoted. The purpose of the present study is to realize a systematic review aimed to analyze the contents and features of articles dealing with new trends in consumers’ sustainable consumption. One hundred and four papers published in the last five years were retrieved and analyzed through a lexicographical analysis using the software T-LAB. The results show that, even if most of the current studies focus almost exclusively on the environmental impact of sustainability, the social perspective is also recently taking hold. Evidence suggests prevailing attention towards consumers’ appeal and consumption of eco-friendly food products, together with a growing interest in the last years in consumers’ practices in other key sectors, such as tourism, commerce, and clothing. Future research should spotlight the less explored frameworks, looking at the economic and social sides of sustainability in a variety of contextual settings. At the same time, consumer-focused research should not forget to look at consumers’ sustainable behavior as a whole and its impacts from the perspective of planet, people, and profit.
Giulia Sesini; Cinzia Castiglioni; Edoardo Lozza. New Trends and Patterns in Sustainable Consumption: A Systematic Review and Research Agenda. Sustainability 2020, 12, 5935 .
AMA StyleGiulia Sesini, Cinzia Castiglioni, Edoardo Lozza. New Trends and Patterns in Sustainable Consumption: A Systematic Review and Research Agenda. Sustainability. 2020; 12 (15):5935.
Chicago/Turabian StyleGiulia Sesini; Cinzia Castiglioni; Edoardo Lozza. 2020. "New Trends and Patterns in Sustainable Consumption: A Systematic Review and Research Agenda." Sustainability 12, no. 15: 5935.
Nowadays, the problems that afflict our planet (climate change, loss of biodiversity, etc.) are leading to the implementation of a more sustainable type of consumption. Increasing the consumption of organic products is a way to face and try to solve these problems. In order to reach this aim, it is important to understand how consumers’ subjective relevance of these products impacts on their consumption. The recent literature, in fact, highlighted how food consumption is salient for the individual to express their identity and life orientations, even more in the case of organic food consumption. Nonetheless, little is known about how subjective relevance of food affects organic food consumption. The present research aims to measure the role of subjective relevance in organic food consumption. Data were collected with a self-report questionnaire that was filled out by a sample of 964 Italians, representative of the population. We used structural equation modelling (SEM) and the bootstrap technique to test the hypothesis. The results show that subjective food relevance is a mediator between the motivations of organic food consumption and the frequency of consumption of it. This research points out the necessity to study consumers in a wider way, using communication that emphasizes the role that these products have in satisfying the psychological needs of consumers.
Greta Castellini; Mariarosaria Savarese; Cinzia Castiglioni; Guendalina Graffigna. Organic Food Consumption in Italy: The Role of Subjective Relevance of Food as Mediator between Organic Food Choice Motivation and Frequency of Organic Food Consumption. Sustainability 2020, 12, 5367 .
AMA StyleGreta Castellini, Mariarosaria Savarese, Cinzia Castiglioni, Guendalina Graffigna. Organic Food Consumption in Italy: The Role of Subjective Relevance of Food as Mediator between Organic Food Choice Motivation and Frequency of Organic Food Consumption. Sustainability. 2020; 12 (13):5367.
Chicago/Turabian StyleGreta Castellini; Mariarosaria Savarese; Cinzia Castiglioni; Guendalina Graffigna. 2020. "Organic Food Consumption in Italy: The Role of Subjective Relevance of Food as Mediator between Organic Food Choice Motivation and Frequency of Organic Food Consumption." Sustainability 12, no. 13: 5367.
Cinzia Castiglioni; Edoardo Lozza; Paolo Anselmi; Rossella Rossi. Assessing social impact in the field of sustainable tourism development: Evidence from Cabo Delgado (MZ). Development Southern Africa 2019, 37, 553 -569.
AMA StyleCinzia Castiglioni, Edoardo Lozza, Paolo Anselmi, Rossella Rossi. Assessing social impact in the field of sustainable tourism development: Evidence from Cabo Delgado (MZ). Development Southern Africa. 2019; 37 (4):553-569.
Chicago/Turabian StyleCinzia Castiglioni; Edoardo Lozza; Paolo Anselmi; Rossella Rossi. 2019. "Assessing social impact in the field of sustainable tourism development: Evidence from Cabo Delgado (MZ)." Development Southern Africa 37, no. 4: 553-569.
Despite tax compliance being mandatory and charitable giving being voluntary, both can be seen as two sides of the same coin. Paying taxes and making monetary donations are two complementary ways to financially provide for the common good. Using goal-framing theory, an experimental study with a mixed-factorial design (N = 435) was conducted to test the effects of different frames on the intention to pay taxes and make charitable donations. Our results showed that for real taxpayers (i.e., for employees, self-employed, and entrepreneurs, but not for students) using a gain goal frame as a support to the normative goal frame was only effective in increasing intended tax compliance, whereas a supporting hedonic goal frame was only effective in increasing donation intention. In addition, it was found that gain and hedonic goal frames worked differently according to the prevailing motivation behind tax compliance and charitable giving. When the intrinsic motivation was already high, frames were ineffective (in the tax context) or even counter-productive (in the charitable giving context). In the presence of extrinsic motivations, instead, frames are especially effective.
Cinzia Castiglioni; Edoardo Lozza; Eric Van Dijk; Wilco W. Van Dijk. Two sides of the same coin? An investigation of the effects of frames on tax compliance and charitable giving. Palgrave Communications 2019, 5, 39 .
AMA StyleCinzia Castiglioni, Edoardo Lozza, Eric Van Dijk, Wilco W. Van Dijk. Two sides of the same coin? An investigation of the effects of frames on tax compliance and charitable giving. Palgrave Communications. 2019; 5 (1):39.
Chicago/Turabian StyleCinzia Castiglioni; Edoardo Lozza; Eric Van Dijk; Wilco W. Van Dijk. 2019. "Two sides of the same coin? An investigation of the effects of frames on tax compliance and charitable giving." Palgrave Communications 5, no. 1: 39.
Given the intrinsic complexity of cognitive and affective processes affecting how people reason about taxes and their decisions to be compliant with such social duty, we aimed at exploring those latent processes by combining the analysis of their central and peripheral physiological correlates. We asked participants to make realistic economic decisions concerning tax-payment and manipulated the social vs. individual decisional frame. In addition, we took into account the potential role of tax-compliance trait. Thirty self-employed professionals took part in the study and completed a public good game while their autonomic (skin conductance - SC - and heart rate - HR) and neural brain (electroencephalography - EEG) activities were recorded. The analysis of physiological responses during the feedback phase - where participants could be presented or not with a fiscal audit - highlighted: (i) increased tonic SC levels and theta activity in the social condition than in the individual one; (ii) increased HR values when a fiscal audit did not take place, especially in participants who presented an enforced tax-compliance trait. Present findings support the idea that classic economic theories of tax behaviour developed under the assumption that taxpayers act as rational and individualist agents do not provide a comprehensive account for the decision-making process. They add to available evidence highlighting the contribution of psychological and social-affective variables to individuals' decision-making processes to pay or evade taxes and to their appraisal of the consequences of such choice, as suggested by the 'slippery slope' framework.
Michela Balconi; Davide Crivelli; Cinzia Castiglioni; Edoardo Lozza. Social frame and tax compliance modulate electrophysiological and autonomic responses following tax-related decisions. Scientific Reports 2019, 9, 4713 .
AMA StyleMichela Balconi, Davide Crivelli, Cinzia Castiglioni, Edoardo Lozza. Social frame and tax compliance modulate electrophysiological and autonomic responses following tax-related decisions. Scientific Reports. 2019; 9 (1):4713.
Chicago/Turabian StyleMichela Balconi; Davide Crivelli; Cinzia Castiglioni; Edoardo Lozza. 2019. "Social frame and tax compliance modulate electrophysiological and autonomic responses following tax-related decisions." Scientific Reports 9, no. 1: 4713.
Many governments and institutions are currently challenged with insecurity, economic instability, and ongoing turbulence which may undermine the quality of life of each human being and the sustainable development of civil society. As this kind of sustainable development is strictly related to the promotion of the ‘common good’, it is of paramount importance to understand the different motives that lead people to give their contribution to the common good, in order to sustainably align individual needs with the needs of the society. By adopting a psychological perspective for the promotion of the sustainable development, the aim of this study is to develop and validate a new metric, the Common Good Provision scale (CGP), to assess people’s orientation towards economic and social sustainability. Items were generated from a preliminary qualitative study investigating meaning and representations on the common good and its provision. Both exploratory and confirmatory factor analyses were undertaken to validate and improve the scale. The final scale, which consists of seven items, contains two dimensions: Accessibility (i.e., making the common good accessible to anyone and fulfilling people’s basic needs) and Personal Gain (i.e., getting a return and personal advantage in exchange for one’s contribution). In addition, we tested a model in relation to a specific form of contribution: Paying taxes and making charitable donations, that are two complementary ways to financially provide for the common good. It was found that when the Accessibility motive prevails, people are more willing to pay taxes and make donations, whereas when the Personal Gain motive prevails, people are more likely to commit tax evasion and less willing to make monetary donations. The study is novel in that it represents the first attempt to develop a metric to assess people’s motives towards the common good provision. Potentialities and further applications of the CGP scale to other contexts are discussed in relation to the promotion of people’s wellbeing and sustainable development.
Cinzia Castiglioni; Edoardo Lozza; Andrea Bonanomi. The Common Good Provision Scale (CGP): A Tool for Assessing People’s Orientation towards Economic and Social Sustainability. Sustainability 2019, 11, 370 .
AMA StyleCinzia Castiglioni, Edoardo Lozza, Andrea Bonanomi. The Common Good Provision Scale (CGP): A Tool for Assessing People’s Orientation towards Economic and Social Sustainability. Sustainability. 2019; 11 (2):370.
Chicago/Turabian StyleCinzia Castiglioni; Edoardo Lozza; Andrea Bonanomi. 2019. "The Common Good Provision Scale (CGP): A Tool for Assessing People’s Orientation towards Economic and Social Sustainability." Sustainability 11, no. 2: 370.
The financial contribution to the common good is a relevant issue to contemporary societies, especially in the wake of the Global Financial Crisis. In the economic literature, taxes and monetary donations have been regarded as two complementary ways of financially providing for the common good. In the psychological literature, instead, they have not been studied in conjunction. In-depth interviews have been conducted using interpretative phenomenological analysis (IPA) approach and a photo-elicitation technique to investigate the representations people share on the financial provision for the common good. Results suggest that both taxes and donations are seen as indirect, rather than direct, ways of providing for the common good. From a formal and cognitive level, paying taxes and making donations can be seen as two sides of the same coin, but they present differences at the affective level. When paying taxes, people are concerned mostly about the effects and expect a material exchange in return; when making a monetary donation, people are concerned mostly about the motivations and expect an emotional exchange in return.
Cinzia Castiglioni; Edoardo Lozza; Albino Claudio Bosio. Lay People Representations on the Common Good and Its Financial Provision. SAGE Open 2018, 8, 1 .
AMA StyleCinzia Castiglioni, Edoardo Lozza, Albino Claudio Bosio. Lay People Representations on the Common Good and Its Financial Provision. SAGE Open. 2018; 8 (4):1.
Chicago/Turabian StyleCinzia Castiglioni; Edoardo Lozza; Albino Claudio Bosio. 2018. "Lay People Representations on the Common Good and Its Financial Provision." SAGE Open 8, no. 4: 1.
Given the inherently hidden nature of tax evasion, research on tax compliance can be challenging. By drawing on the ‘slippery slope’ framework, which suggests that the tax climate in a society can vary on a continuum between antagonistic and synergistic, we test a new tool in tax compliance research by comparing two areas that differ in terms of tax compliance but share the same language: Italy and the Canton of Ticino (Switzerland). After retrieving 3554 tax-related articles published between 2010 and 2016 from national newspapers with the highest circulation in the two considered countries, we performed a lexicographical analysis using the software T-LAB. The results show that the Italian and Swiss national presses depict their respective tax systems and tax authorities in very different ways. An antagonistic tax climate (coercive power of authorities and distrust in the tax system) appears to prevail in Italy, while a synergistic tax climate (legitimate power of authorities and trust in the tax system) prevails in the Canton of Ticino. The tool appears to be effective not only in detecting the tax climate of a country but also in monitoring changes over time, thus allowing policymakers to fine-tune their fiscal policies accordingly. The results also offer insights into the effects of the vicious cycle between the tax climate of a country and the way the press depicts it in terms of tax behaviour.
Edoardo Lozza; Cinzia Castiglioni. Tax climate in the national press: A new tool in tax behaviour research. Journal of Social and Political Psychology 2018, 6, 401 -419.
AMA StyleEdoardo Lozza, Cinzia Castiglioni. Tax climate in the national press: A new tool in tax behaviour research. Journal of Social and Political Psychology. 2018; 6 (2):401-419.
Chicago/Turabian StyleEdoardo Lozza; Cinzia Castiglioni. 2018. "Tax climate in the national press: A new tool in tax behaviour research." Journal of Social and Political Psychology 6, no. 2: 401-419.
Traditionally, research on job insecurity (JI) has focused on organizational consequences and employees’ psychophysical well-being. However, some recent studies explored potential extraorganizational outcomes of JI in relation to consumption and major life decisions. The present study, drawing on Conservation of Resource Theory, overcomes the limits of previous works by examining the effects of changes in JI through a simulation experiment design. Using a sequence of two different scenarios, 377 participants were asked to evaluate their JI and their inclination towards daily consumption and some major life decisions. Findings confirm that changes in JI affect such extraorganizational outcomes. It is also suggested that an improvement in job security leads to an increase in both consumption and major life decisions, which – in absolute values – is higher compared to the decrease that follows a reduction of job security.
Edoardo Lozza; Cinzia Castiglioni; Andrea Bonanomi. The effects of changes in job insecurity on daily consumption and major life decisions. Economic and Industrial Democracy 2017, 41, 610 -629.
AMA StyleEdoardo Lozza, Cinzia Castiglioni, Andrea Bonanomi. The effects of changes in job insecurity on daily consumption and major life decisions. Economic and Industrial Democracy. 2017; 41 (3):610-629.
Chicago/Turabian StyleEdoardo Lozza; Cinzia Castiglioni; Andrea Bonanomi. 2017. "The effects of changes in job insecurity on daily consumption and major life decisions." Economic and Industrial Democracy 41, no. 3: 610-629.
Mozambique’ tourism sector could play a key role in the country’s socio-economic development, especially in the region of Cabo Delgado, where the demand of tourist services is expected to increase. Nonetheless, several constraints (e.g. the lack of adequate training) are hindering the capacity of local people to get full advantage from this opportunity. A qualitative research has been performed in order to align vocational training programs with the needs of emerging tourism sector. Local and foreign key informants were interviewed in order to gain a better understanding of training needs and give insights to develop training programs that can enhance local people’s employability. Main findings highlight the lack of symbolisation of tourism and its correlates from local communities. Therefore, rather than just delivering technical skills, training programs should also promote a ‘culture of tourism’ and a more favourable attitude towards ‘working in tourism sector’
C. Castiglioni; E. Lozza; C. Libreri; P. Anselmi. Increasing employability in the emerging tourism sector in Mozambique: Results of a qualitative study. Development Southern Africa 2017, 34, 245 -259.
AMA StyleC. Castiglioni, E. Lozza, C. Libreri, P. Anselmi. Increasing employability in the emerging tourism sector in Mozambique: Results of a qualitative study. Development Southern Africa. 2017; 34 (3):245-259.
Chicago/Turabian StyleC. Castiglioni; E. Lozza; C. Libreri; P. Anselmi. 2017. "Increasing employability in the emerging tourism sector in Mozambique: Results of a qualitative study." Development Southern Africa 34, no. 3: 245-259.
The present study seeks to analyse the predictive capacity of the Index of Consumer Sentiment (ICS) (a leading index in international market research) in Italy, before and after the global financial crisis. The analysis focuses on the period 2005–2013 and investigates the predictive power of the ICS with regard to two different outcomes: (1) the actual level of household consumption (considering both its absolute value as total spending and its quarterly variations) and (2) consumers' strategies (i.e. reducing their consumption, focusing on discounts and promotions, focusing on quality), both in general and in specific sectors (e.g. food, leisure, health). The study is based on a second-level analysis of data collected by the Italian Statistical Institute (ISTAT) and a tracking survey on Italian consumers' perceptions and strategic intentions (four waves per year, each consisting of 1,000 telephone interviews based on a structured questionnaire). The findings show that the ICS is predictive of quarterly variations in household consumption, and not of its absolute values; that the index is more predictive in the following trimester, while less predictive synchronously (i.e. in the same quarter); and that its predictive power was stronger between 2009 and 2013 compared to previous years. Furthermore, after 2008, the ICS was also predictive of consumer strategies, particularly those aimed at reducing expenses and focusing on quality (while no relation seems to exist between consumer sentiment and consumers' strategies aimed at discounts and promotions). Implications for marketing and market research are discussed.
Edoardo Lozza; Andrea Bonanomi; Cinzia Castiglioni; A. Claudio Bosio. Consumer Sentiment after the Global Financial Crisis. International Journal of Market Research 2016, 58, 671 -691.
AMA StyleEdoardo Lozza, Andrea Bonanomi, Cinzia Castiglioni, A. Claudio Bosio. Consumer Sentiment after the Global Financial Crisis. International Journal of Market Research. 2016; 58 (5):671-691.
Chicago/Turabian StyleEdoardo Lozza; Andrea Bonanomi; Cinzia Castiglioni; A. Claudio Bosio. 2016. "Consumer Sentiment after the Global Financial Crisis." International Journal of Market Research 58, no. 5: 671-691.
In neoclassical economics the decision to evade tax is analysed in the same way as the decision to commit benefit fraud. Both decisions depend on the net expected utility that a ‘representative individual’ will derive from the gamble. If the financial loss a community experiences when there is tax evasion is equal to the financial loss experienced when there is benefit fraud, there is no reason to expect any difference in individuals' attitudes towards these crimes. However, in practice, individuals are far more condemnatory of benefit fraud than of tax evasion. Prospect theory is applied to explain this difference of attitude as well as why individuals are more likely to commit tax evasion than benefit fraud. Moreover, when comparing attitudes and behaviour towards public finance crimes in different countries, the salience of the public finances in individuals' lives, together with the perceived prevalence of illegal behaviours, is important. A comparison of attitudes in Italy and in the UK indicates that Italians are more likely to more heavily punish these crimes and to commit these crimes. The present study sheds insight when explaining why ‘gamekeepers’ who call for the harshest punishments are the individuals who are more likely to act as ‘poachers’ themselves. There is a distinction between what individuals wish for themselves in a ‘private-person’ role and what they wish for others in a ‘public-citizen’ role – would-be poachers are harsh gamekeepers.
John Cullis; Philip Jones; Alan Lewis; Cinzia Castiglioni; Edoardo Lozza. Do poachers make harsh gamekeepers? Attitudes to tax evasion and to benefit fraud. Journal of Behavioral and Experimental Economics 2015, 58, 124 -131.
AMA StyleJohn Cullis, Philip Jones, Alan Lewis, Cinzia Castiglioni, Edoardo Lozza. Do poachers make harsh gamekeepers? Attitudes to tax evasion and to benefit fraud. Journal of Behavioral and Experimental Economics. 2015; 58 ():124-131.
Chicago/Turabian StyleJohn Cullis; Philip Jones; Alan Lewis; Cinzia Castiglioni; Edoardo Lozza. 2015. "Do poachers make harsh gamekeepers? Attitudes to tax evasion and to benefit fraud." Journal of Behavioral and Experimental Economics 58, no. : 124-131.