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Mental accounting of self-employed taxpapers : on the mental segregation of the net income and the tax due

Muehlbacher, Stephan; Kirchler, Erich - In: FinanzArchiv : European journal of public finance 69 (2013) 4, pp. 412-438

Persistent link: https://www.econbiz.de/10010240339

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

Tax compliance depends on voice of taxpayers

Casal, Sandro; Kogler, Christoph; Mittone, Luigi; … - In: Journal of economic psychology : research in economic … 56 (2016), pp. 141-150

Persistent link: https://www.econbiz.de/10011704327

Income tax compliance

Kirchler, Erich; Hartl, Barbara; Gangl, Katharina - In: Handbook of behavioural economics and smart …, (pp. 331-346). 2017

Persistent link: https://www.econbiz.de/10011673148

Do audits deter or provoke future tax noncompliance? : evidence on self-employed taxpayers

Beer, Sebastian; Kasper, Matthias; Kirchler, Erich; … - 2019

This paper employs unique tax administrative data and operational audit information from a sample of approximately 7,500 self-employed U.S. taxpayers to investigate the effects of operational tax audits on future reporting behavior. Our estimates indicate that audits can have substantial...

Persistent link: https://www.econbiz.de/10012122691

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

Individual attitudes and social representations of taxation, tax avoidance and tax evasion

Kasper, Matthias; Olsen, Jerome; Kogler, Christoph; … - In: The Routledge companion to tax avoidance research, (pp. 289-303). 2018

Persistent link: https://www.econbiz.de/10011753743

Do audits deter or provoke future tax noncompliance? : evidence on self-employed taxpayers

Beer, Sebastian; Kasper, Matthias; Kirchler, Erich; … - In: CESifo economic studies : a joint initiative of the … 66 (2020) 3, pp. 248-264

Persistent link: https://www.econbiz.de/10012313277

The influence of tax authorities on the employment of tax practitioners : empirical evidence from a survey and interview study

Frecknall-Hughes, Jane; Gangl, Katharina; Hofmann, Eva; … - In: Journal of economic psychology : research in economic … 97 (2023), pp. 1-14

Persistent link: https://www.econbiz.de/10014334176

Information processing in tax decisions : a MouselabWEB study on the deterrence model of income tax evasion

Kogler, Christoph; Olsen, Jerome; Mueller, Martin; … - In: Journal of behavioral decision making 35 (2022) 4, pp. 1-15

Persistent link: https://www.econbiz.de/10013464434