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Essays on behavioral tax research and tax accounting
Sünwoldt, Matthias - 2016
Persistent link: https://www.econbiz.de/10012384311
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Reference points, mental accounting, and taxpayer compliance : insights from a field study
Burt, Ian; Thorne, Linda; Walker, Jay - In: Advances in accounting behavioral research 26 (2023), pp. 139-167
Persistent link: https://www.econbiz.de/10014304589
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The effect of the timing and direction of capital gain tax changes on investment in risky assets
Falsetta, Diana; Rupert, Timothy J.; Wright, Arnold - In: The accounting review : a publication of the American … 88 (2013) 2, pp. 499-520
Persistent link: https://www.econbiz.de/10009732834
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Mental accounting of income tax and value added tax among self-employed business owners
Olsen, Jerome; Kasper, Matthias; Kogler, Christoph; … - In: Journal of economic psychology : research in economic … 70 (2019), pp. 125-139
Persistent link: https://www.econbiz.de/10012305565
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Correlates of narrow bracketing
Koch, Alexander K.; Nafziger, Julia - 2016
Persistent link: https://www.econbiz.de/10011409463
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Do the disposition and house money effects coexist? : a reconciliation of two behavioral biases using individual investor-level data
Duxbury, Darren; Hudson, Robert; Keasey, Kevin; Zhishu Yang - In: Journal of international financial markets, … 34 (2015), pp. 55-68
Persistent link: https://www.econbiz.de/10011474460
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Mental accounting and tax compliance : experimental evidence for the effect of mental segregation of tax due and revenue on compliance
Muehlbacher, Stephan; Hartl, Barbara; Kirchler, Erich - In: Public finance review : PFR 45 (2017) 1, pp. 118-139
Persistent link: https://www.econbiz.de/10011703692
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The relationship between the income and behavioural biases
R., Renu Isidore; P., Christie - In: Journal of economics, finance & administrative science 24 (2019) 47, pp. 127-144
Purpose - The purpose of this paper is to test the relationship between the annual income earned by the investors and eight behavioural biases exhibited by the investors such as mental accounting, anchoring, gambler's fallacy, availability, loss aversion, regret aversion, representativeness and...
Persistent link: https://www.econbiz.de/10012025401
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Mental accounting in tax evasion decisions : an experiment on underreporting and overdeducting
Fochmann, Martin; Wolf, Nadja - 2015
Although there is already a variety of papers analyzing tax evasion decisions, only little focus is put on tax evasion … asymmetric evaluation of tax payments and tax refunds. Our result is robust to treatment variation. However, if individuals have … to complete only one tax declaration (but still decide on gains and losses) and we therefore expect subjects to use only …
Persistent link: https://www.econbiz.de/10010511381
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The impact of multiple tax returns on tax compliance behavior
Bhattacharjee, Sudip; Moreno, Kimberly K.; Salbador, … - In: Behavioral research in accounting 27 (2015) 1, pp. 99-119
Persistent link: https://www.econbiz.de/10011303001