Information processing in tax decisions : a MouselabWEB study on the deterrence model of income tax evasion
Christoph Kogler, Jerome Olsen, Martin Müller, Erich Kirchler
| Year of publication: |
2022
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| Authors: | Kogler, Christoph ; Olsen, Jerome ; Mueller, Martin ; Kirchler, Erich |
| Published in: |
Journal of behavioral decision making. - New York, NY [u.a.] : Wiley, ISSN 1099-0771, ZDB-ID 1477211-5. - Vol. 35.2022, 4, Art.-No. e2272, p. 1-15
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| Subject: | deterrence | expected value | Mouselab | process tracing | rational choice | tax compliance | Steuermoral | Tax compliance | Einkommensteuer | Income tax | Theorie | Theory | Steuerstrafrecht | Criminal tax law | Rationalität | Rationality | Steuervermeidung | Tax avoidance | Steuerflucht | Cross-border tax evasion | Experiment |
freely available
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1002/bdm.2272 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10013464434