Cognitive responses to partitioned pricing of consumption taxes : consequences for state and local tax revenues
Cynthia Blanthorne and Michael L. Roberts
| Year of publication: |
2015
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|---|---|
| Authors: | Blanthorne, Cynthia ; Roberts, Michael L. |
| Published in: |
The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association. - Sarasota, Fla., ISSN 0198-9073, ZDB-ID 900285-6. - Vol. 37.2015, 1, p. 183-204
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| Subject: | tax policy | consumption taxes | sales tax | excise tax | consumer demand | recalled price | partitioned pricing | heuristics | Verbrauchsteuer | Excise tax | Umsatzsteuer | Sales tax | Gemeindesteuer | Local tax | Konsumentenverhalten | Consumer behaviour | Theorie | Theory | Steuereinnahmen | Tax revenue | Ländersteuer | State tax |
| Extent: | graph. Darst. |
|---|---|
| Type of publication: | Article |
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011281207