Mental accounting of income tax and value added tax among self-employed business owners
Year of publication: |
2019
|
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Authors: | Olsen, Jerome ; Kasper, Matthias ; Kogler, Christoph ; Muehlbacher, Stephan ; Kirchler, Erich |
Published in: |
Journal of economic psychology : research in economic psychology and behavioral economics. - Amsterdam [u.a.] : Elsevier, ISSN 0167-4870, ZDB-ID 865181-4. - Vol. 70.2019, p. 125-139
|
Subject: | Income tax | Mental accounting | Tax | Tax compliance | VAT | Umsatzsteuer | Sales tax | Einkommensteuer | Selbstständige | Self-employed | Steuermoral | Theorie | Theory |
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