Mental accounting of self-employed taxpapers : on the mental segregation of the net income and the tax due
Year of publication: |
2013
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Authors: | Muehlbacher, Stephan ; Kirchler, Erich |
Published in: |
FinanzArchiv : European journal of public finance. - Tübingen : Mohr Siebeck, ISSN 0015-2218, ZDB-ID 2020-5. - Vol. 69.2013, 4, p. 412-438
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Subject: | mental accounting | segregation | tax compliance | tax evasion | voluntary compliance | Steuermoral | Tax compliance | Selbstständige | Self-employed | Steuervermeidung | Tax avoidance | Segregation | Steuerstrafrecht | Criminal tax law | Theorie | Theory | Einkommensteuer | Income tax |
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