Results 111 to 120 of about 337,630 (309)

Economic and psychological determinants of tax compliance

open access: yes, 2023
Taxation represents a fundamental source of financing the public expenditure on goods and services that are available to all citizens. Looking at the broader context of the taxation function, it should be said that a balanced tax system contributes to the functioning of a sustainable economy and society as a whole.
openaire   +1 more source

The economic psychology of value added tax compliance [PDF]

open access: yes, 2010
VAT is a tax on consumer expenditure, collected on business transactions and assessed on the value added to goods and services. It applies, with some exceptions (for example, to young children’s clothes and shoes in the UK), to all goods and services that are bought and sold.
Webley, Paul, Ashby, Julie S.
openaire  

The Role of Objective Financial Situation and Psychological Outlook in the Relationship Between Personal Life Shocks and Financial Well‐Being

open access: yesJournal of Consumer Behaviour, Volume 24, Issue 2, Page 632-654, March 2025.
ABSTRACT Existing research examines the relationship between personal life shocks and financial well‐being primarily through the lens of objective markers of the individual's financial situation (e.g., liquidity). Little attention has been paid to the relative roles of these objective markers and more intuitive or affect‐based factors in how an ...
Jordan Bell   +2 more
wiley   +1 more source

Tax Compliance and Public Goods Provision -- An Agent-based Econophysics Approach

open access: yes, 2014
We calculate the dynamics of tax evasion within a multi-agent econophysics model which is adopted from the theory of magnetism and previously has been shown to capture the main characteristics from agent-based based models which build on the standard ...
Hokamp, S., Seibold, G.
core  

The Impact of Self‐Checkout Technology on Shopping Behavior in B2B Retail: Evidence From Point‐Of‐Sale Transaction Data

open access: yesJournal of Consumer Behaviour, EarlyView.
ABSTRACT This study examines the impact of self‐checkout technology implementation on B2B customer shopping behavior using a novel methodological approach that combines propensity score matching with difference‐in‐differences analysis on actual point‐of‐sale transaction data.
Jindřich Špička   +1 more
wiley   +1 more source

PREM : Personalised residential energy model : a thesis presented in fulfilment of the requirement for the degree Master of Applied Science in Natural Resource Engineering at Massey University, Palmerston North, New Zealand [PDF]

open access: yes, 2004
Climate change is a major world environmental problem accepted by these governments who have ratified the Kyoto Protocol which aims to reduce the amount of greenhouse gases (GHG) internationally 5% below the 1990 level during 2008 to 2012.
Keller, Reto
core  

Consumer Mobile Phone Recycling Behaviour: A Systematic Review and Future Research Agenda

open access: yesJournal of Consumer Behaviour, EarlyView.
ABSTRACT Mobile phone recycling has received increasing attention from scholars and practitioners due to its environmental, social, and economic impacts. However, knowledge about consumer mobile phone (MP) recycling behaviour is fragmented, making it challenging to develop effective strategies to promote this behaviour. This study follows the Preferred
Xinru (Angie) Jiang   +4 more
wiley   +1 more source

Behavioural decisions & policy [PDF]

open access: yes, 2010
We study the public policy implications of a model in which agents do not fully internalize all the conscequences of their actions. Such a model uni…es seemingly disconected models with behavioral agents.
Dalton, Patricio S. (Patricio Santiago)   +1 more
core  

Moral Licensing in Luxury: Why Prosocial Brand Image Outshines Coolness in Cause‐Related Marketing

open access: yesJournal of Consumer Behaviour, EarlyView.
ABSTRACT This research examines how cause‐related marketing (CM) shapes consumer responses to luxury brands. We focus on the roles of CM‐driven prosocial brand image and brand coolness as parallel mediators in reducing guilt and enhancing purchase intentions.
Jiyoung Hwang
wiley   +1 more source

Experience, expertise and expert-performance research in public accounting [PDF]

open access: yes, 1989
Bibliography: p. [22-25]
Beck, Paul J., Solomon, Ira
core  

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