During a pandemic, tourism can inflict negative social costs on communities in tourist destinations. This study examines factors affecting residents’ responses to policies to mitigate the social costs of tourism during a pandemic. Two hypothetical scenarios are analyzed. Study 1 investigates framing effects on residents’ attitudes toward the effectiveness of policy measures; study 2 explores the impact of mental accounting on residents’ willingness to pay. Findings show that residents perceive policy measures as more effective if their positive outcomes of such measures are highlighted. Also, residents are more willing to fund social cost mitigation with unearned income, such as anti-pandemic bonds, than through their salaries. This article contributes to academic debate on the efficacy of public policies in combating pandemics and extends the literature on framing and mental accounting in tourism research. Policy implications of these findings are also discussed.

在大流行期间，旅游业可能给旅游目的地的社区带来负面的社会成本。这项研究调查了影响居民对在大流行期间减轻旅游业社会成本的政策做出反应的因素。分析了两个假想的场景。研究1研究了框架效应对居民对政策措施有效性的态度的影响；研究2探索了心理会计对居民支付意愿的影响。调查结果表明，如果居民强调政策措施的积极成果，他们会认为这些措施更为有效。而且，与通过薪金相比，居民更愿意用非劳动收入（例如抗大流行病债券）来为减轻社会成本提供资金。本文为有关公共政策在抗击流行病方面的效力的学术辩论做出了贡献，并扩展了有关旅游研究中的框架和心理核算的文献。还讨论了这些发现的政策含义。