Muehlbacher, Stephan; Kirchler, Erich - In: FinanzArchiv: Public Finance Analysis 69 (2013) 4, pp. 412-438
Mental accounting practices of self-employed taxpayers are investigated in two studies. Interviews (N=30) revealed that perceptions of the tax due differ widely. While a majority mentally segregate the tax component from their net income, others claim ownership of the gross income as a whole and...