Erschienen in:WU International Taxation Research Paper Series ; No. 2013 - 04
Umfang:
1 Online-Ressource (39 p)
Sprache:
Englisch
DOI:
10.2139/ssrn.2293848
Identifikator:
Entstehung:
Anmerkungen:
Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments July 17, 2013 erstellt
Beschreibung:
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 seems to mentally segregate the tax component from their net income, others claim ownership of the gross income as a whole and consequently experience a loss when paying taxes. A survey (N=172) shows that mental segregation is associated with age, income, and number of employees, and is further related to attitudes towards taxes and self-reported compliance. It is concluded that especially inexperienced self-employed should be trained in favorable mental tax accounting practices to foster their voluntary compliance