Tax compliance and psychic costs: Behavioral experimental evidence using a physiological marker

Although paying taxes is a key element of a well-functioning society, there is still limited understanding as to why people actually pay their taxes. Models emphasizing that taxpayers make strategic, financially motivated compliance decisions seemingly assume an overly restrictive view of human natu...

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Bibliographic details
Volume: 134
Main Author: Dulleck, Uwe
Fooken, Jonas
Newton, Cameron
Ristl, Andrea
Schaffner, Markus
Torgler, Benno
Format: Journal Article
Language: English
Zielgruppe: Trade
Academic
Place of publication: LAUSANNE Elsevier B.V 01.02.2016
ELSEVIER SCIENCE SA
published in: Journal of public economics Vol. 134; pp. 9 - 18
ORCID: 0000-0002-0953-5963
0000-0001-5402-9202
0000-0003-4820-0055
0000-0002-9809-963X
Data of publication: February 2016
ISSN: 0047-2727
1879-2316
EISSN: 1879-2316
Discipline: Economics
Mathematics
Political Science
Subjects:
D63
D31
H41
K42
H26
C91
Online Access: available in Bonn?
Database: Social Sciences Citation Index
Web of Science - Social Sciences Citation Index - 2016
Web of Knowledge
Web of Science
CrossRef
Gale General OneFile (A&I only)
Academic OneFile (A&I only)
Database information Databases - DBIS