Kamleitner, Bernadette; Korunka, Christian; Kirchler, Erich - In: International Journal of Entrepreneurial Behavior & Research 18 (2012) 3, pp. 330-351
Purpose – Small business owners play an important role in the tax system. This paper seeks to establish a framework to highlight the particular tax situation of small business owners and the resulting implications, from a psychological perspective. Design/methodology/approach – A framework...