Results 261 to 270 of about 337,630 (309)

Heterogeneity in public attitudes and preferences for the deployment of aquifer thermal energy storage. [PDF]

Nat Energy
Liu T, Hanna R, Kountouris Y.
europepmc   +1 more source

Income tax evasion and artificial reference points: two experiments [PDF]

Luigi Mittone, Michele Bernasconi
core  

The estimated health and economic impacts of the introduction of taxation and warning labelling on foods high in fat, sugar or salt in England: A microsimulation study

Putra IGNE, Collin B, Colombet Z, Evans R, Amies-Cull B, Robinson PE, O’Flaherty M, Kypridemos C.   +7 more
europepmc   +1 more source

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Psychological taxing in Flemish municipalities

Journal of Economic Psychology, 2003
Abstract We analyse whether the psychological pricing in the private sector has a public sector counterpart in tax policy. Analysing the main theoretical arguments for the existence of price points, and applying them to the public sector, suggests that psychological taxing reveals itself by the use of non-0 ending tax rates.
Ashworth, John, Heyndels, Bruno, Smolders, Carine   +2 more
openaire   +2 more sources

The Economic Psychology of Tax Behaviour

2007
Tax evasion is a complex phenomenon which is influenced not just by economic motives but by psychological factors as well. Economic-psychological research focuses on individual and social representations of taxation as well as decision-making. In this 2007 book, Erich Kirchler assembles research on tax compliance, with a focus on tax evasion, and ...
Erich Kirchler, Valerie Braithwaite
openaire   +3 more sources

Tax evasion behavior: A psychological framework

Journal of Economic Psychology, 1983
Abstract A psychological framework depicting the determinants of tax evasion behavior is introduced. A review of the literature generally confirms the proposed conception. Results of a small-scale study ( N = 111) lend further support to the approach. Research elaborating upon the subject along these lines is recommended.
Edward A.G Groenland, Gery M van Veldhoven   +1 more
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Tax Evasion, Tax Amnesties and the Psychological Tax Contract [PDF]

, 2007
Tax compliance has been studied in traditional public economics by heavily relying on deterrence as the most important compliance-increasing factor. This model of tax evasion is however challenged by inconclusive empirical evidence also pointing to the importance of tax morale as the individual’s intrinsic motivation to honestly pay taxes.
Lars P. Feld, Bruno S. Frey
openaire  

Voter Psychology and the Carbon Tax

SSRN Electronic Journal, 2017
Economists across the political spectrum argue that a carbon tax is the most effective and economically efficient policy for addressing climate change. Voters, however, strongly oppose the carbon tax and instead favor “green” subsidies and command-and-control regulations.
openaire   +1 more source