Mental accounting and tax compliance : experimental evidence for the effect of mental segregation of tax due and revenue on compliance
Year of publication: |
January 2017
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Authors: | Muehlbacher, Stephan ; Hartl, Barbara ; Kirchler, Erich |
Published in: |
Public finance review : PFR. - Thousand Oaks, Calif. : Sage, ISSN 1091-1421, ZDB-ID 1358400-5. - Vol. 45.2017, 1, p. 118-139
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Subject: | mental accounting | tax compliance | tax evasion | voluntary compliance | self-employed | Steuermoral | Tax compliance | Experiment | Steuervermeidung | Tax avoidance | Selbstständige | Self-employed | Steuerstrafrecht | Criminal tax law | Normbefolgung | Legal compliance |
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