Kirchler, Erich; Maciejovsky, Boris; Schneider, Friedrich - 2001
to knowledge of tax law and fairness perception, differential effects were found: Business lawyers and entrepreneurs … judged tax avoidance the fairer the higher their knowledge was. Fiscal officers, on the other hand, found tax evasion … especially unfair if their knowledge was high. -- Tax Evasion ; Everyday Representations ; Tax Knowledge …