The effect of temporary changes and expectations on individuals' decions : evidence from a tax compliance setting
Year of publication: |
2020
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Authors: | Austin, Chelsea Rae ; Bobek, Donna D. ; LaMothe, Ethan |
Published in: |
The accounting review : a publication of the American Accounting Association. - Lakewood Ranch, FL : American Accounting Association, ISSN 0001-4826, ZDB-ID 210224-9. - Vol. 95.2020, 3, p. 33-58
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Subject: | tax evasion | temporary tax changes | prospect theory | reference point adaptation | expectations | Prospect Theory | Prospect theory | Steuermoral | Tax compliance | Steuervermeidung | Tax avoidance | Erwartungsbildung | Expectation formation |
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