Results 271 to 280 of about 13,084 (307)

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
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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
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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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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
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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.
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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
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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
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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.
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Tax compliance and non-deterrence approach: a systematic review

International Journal of Sociology and Social Policy, 2022
Muh Dularif, Ni Wayan Rustiarini
exaly