Cognitive responses to partitioned pricing of consumption taxes : consequences for state and local tax revenues
Year of publication: |
2015
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Authors: | Blanthorne, Cynthia ; Roberts, Michael L. |
Published in: |
The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association. - Sarasota, Fla., ISSN 0198-9073, ZDB-ID 900285-6. - Vol. 37.2015, 1, p. 183-204
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Subject: | tax policy | consumption taxes | sales tax | excise tax | consumer demand | recalled price | partitioned pricing | heuristics | Verbrauchsteuer | Excise tax | Umsatzsteuer | Sales tax | Konsumentenverhalten | Consumer behaviour | Steuereinnahmen | Tax revenue | Gemeindesteuer | Local tax | Theorie | Theory | Ländersteuer | State tax | Preiselastizität | Price elasticity |
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