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Mental accounting of income tax and value added tax among self-employed business owners
Olsen, Jerome; Kasper, Matthias; Kogler, Christoph; … - In: Journal of economic psychology : research in economic … 70 (2019), pp. 125-139
Persistent link: https://www.econbiz.de/10012305565
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Are consumption taxes really disliked more than equivalent costs? : inconclusive results in the USA and no effect in the UK
Olsen, Jerome; Kogler, Christoph; Brandt, Mark J.; … - In: Journal of economic psychology : research in economic … 75 (2019) 1, pp. 1-10
Persistent link: https://www.econbiz.de/10012244124
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Information processing in tax decisions : a MouselabWEB study on the deterrence model of income tax evasion
Kogler, Christoph; Olsen, Jerome; Mueller, Martin; … - In: Journal of behavioral decision making 35 (2022) 4, pp. 1-15
Persistent link: https://www.econbiz.de/10013464434
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Perceptions of trust and power are associated with tax compliance : a cross-cultural study
Kogler, Christoph; Olsen, Jerome; Kirchler, Erich; … - In: Economic and political studies : EPS 11 (2023) 3, pp. 365-381
Persistent link: https://www.econbiz.de/10014319604