Results 271 to 280 of about 337,630 (309)
Some of the next articles are maybe not open access.

The Psychology of Risk and Taxes

AIMR Conference Proceedings, 1999
M y accountant told me about a client who came to him following a very profitable real estate transaction. "Congratulations," said the accountant, "you made a million dollars." "Thank you very much," said the client sarcastically, "I made a million and a half dollars before I stepped into your office." This client, like many people, sees her advisor as
openaire   +1 more source

Carbon Tax Psychology

2011
So why does the idea of a carbon tax remain in political purgatory? Even detractors of carbon taxes would generally concede, in candid conversation, that a carbon tax is at least as effective or nearly as effective in reducing carbon dioxide emissions as other options, especially since most countries already collect taxes on fossil fuels.
openaire   +1 more source

A Social-Psychological Investigation into Perceptions of Tax Evasion

Accounting and Business Research, 1985
(1985). A Social-Psychological Investigation into Perceptions of Tax Evasion. Accounting and Business Research: Vol. 15, No. 59, pp. 163-176.
Cecil E. Arrington, Philip M. J. Reckers
openaire   +1 more source

The Effects of the 2021 Child Tax Credit on Parents' Psychological Well-Being

The ANNALS of the American Academy of Political and Social Science, 2023
Improving the psychological well-being of parents who received the 2021 expanded Child Tax Credit (CTC) was not an explicit focus of that benefit program, but psychological effects may have been felt, given the positive income shocks generated by the credit.
Lisa A. Gennetian, Anna Gassman-Pines
openaire   +1 more source

Tax evasion and the psychology of the social contract

The Journal of Socio-Economics, 2003
Abstract In a common assumption of the economics of tax evasion, extending beyond the basic Allingham–Sandmo model, the choice of a taxpayer to evade taxes depends upon the perceived fairness of the tax system. The purpose of the paper is to provide a psychological foundation for this assumption by drawing on Hayek’s theory of human behavior as a ...
openaire   +1 more source

Chapter 8 Excise Taxes: Economics, Politics, and Psychology

2005
AbstractExcise taxation is only one instrument in the fiscal toolbox to combat externality and immorality. Excise taxes, along with tradable permits and command-and-control measures, provide external incentives for desirable conduct, i.e. they induce extrinsic motivation. In addition, the importance of socially desirable behaviour for its own sake, i.e.
openaire   +1 more source

Tax psychology

2018
Olsen, Jerome   +2 more
openaire   +3 more sources

Tax-Free Stipends for Clinical Psychology Internships.

American Psychologist, 1957
A. M. Marchionne, A. Brodshatzer
openaire   +1 more source

Home - About - Disclaimer - Privacy