Search Results - subject:"tax behavior"

Emotions and tax compliance among small business owners : an experimental survey

Olsen, Jerome; Kasper, Matthias; Enachescu, Janina; … - In: International review of law and economics 56 (2018), pp. 42-52

Persistent link: https://www.econbiz.de/10012061410

СОЦИОЛОГИЧЕСКИЙ ПОДХОД В ИССЛЕДОВАНИИ НАЛОГОВОЙ КУЛЬТУРЫ

НИКОЛАЕВНА, БОГОСЛАВЕЦ ТАТЬЯНА - In: Вестник Омского университета. … (2012) 3, pp. 176-179

В статье рассматриваются причины применения социологического подхода в процессе исследования налоговой культуры общества. Процесс налогообложения изучается...

Persistent link: https://www.econbiz.de/10011232974

Tax compliance across sociodemographic categories : meta-analyses of survey studies in 111 countries

Hofmann, Eva; Voracek, Martin; Bock, Christine; … - In: Journal of economic psychology : research in economic … 62 (2017), pp. 63-71

Persistent link: https://www.econbiz.de/10011757361

Investor home bias and sentiment about the country benefiting from the tax revenue

Möhlmann, Axel - In: Journal of economic psychology : research in economic … 35 (2013), pp. 31-46

Persistent link: https://www.econbiz.de/10009747447

AN AGENT-BASED MODEL OF TAX COMPLIANCE: AN APPLICATION TO THE SPANISH CASE

LLACER, TONI; MIGUEL, FRANCISCO J.; NOGUERA, JOSÉ A.; … - In: Advances in Complex Systems (ACS) 16 (2013) 04, pp. 1350007-1

In this paper, we present a new agent-based model for the simulation of tax compliance and tax evasion behavior (SIMULFIS). The main novelties of the model are the introduction of a "behavioral filter approach" to model tax decisions, the combination of a set of different mechanisms to produce...

Persistent link: https://www.econbiz.de/10011010874

Investor home bias and sentiment about the country benefiting from the tax revenue

Möhlmann, Axel - In: Journal of Economic Psychology 35 (2013) C, pp. 31-46

This paper provides a novel tax behavior explanation for investor home bias. Specifically, we show that investors are …-specific tax behavior: taxpayers respond to country attributes as they indicate cooperative and trustworthy behavior of tax …

Persistent link: https://www.econbiz.de/10011051339