Purpose – Small business owners play an important role in the tax system. This paper seeks to establish a framework to highlight the particular tax situation of small business owners and the resulting implications, from a psychological perspective. Design/methodology/approach – A framework...

How consumers pay influences how they feel about a transaction. In particular, paying by card has been argued to have an effect on the perception of cost, making it less salient and painful. We propose and show that payment method also influences how consumers feel about the acquired good....

The article is a rejoinder to Andrew J. Seltzer's article, published in <italic>Business History</italic> in August 2010, which critiqued an article published in May 2008 on the topic of clerical salaries in London, 1870-1914. It examines trends in salaries and promotions of branch clerks at the London, County...

Risky discounts differ from other discount formats in that the actual discount level is determined by chance (e.g., “scratch & save” cards). Four studies investigated whether consumers prefer to receive risky discounts on a per-purchase or per-item basis. Although these options do not differ...