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Hard-Earned Income and Tax Compliance: A Survey in Eight Nations

Muehlbacher, Stephan; Kirchler, Erich; Hoelzl, Erik; Ashby, Julie; Berti, Chiara; Job, Jennifer Ann; Kemp, Simon; Peterlik, Ursula; Roland-Lévy, Christine; Waldherr, Karin


Is the effort invested to achieve taxable income a relevant factor for tax compliance? If the value of income increases with the effort exerted, reluctance to pay taxes should be high. On the other hand, if income is perceived as compensation for one's endeavor, there is too much at stake to take the risk of being audited and paying a fine. Consequently, tax evasion should be more likely if income was obtained easily. These contradicting predictions were tested in a questionnaire study with...[Show more]

CollectionsANU Research Publications
Date published: 2008
Type: Journal article
Source: European Psychologist
DOI: 10.1027/1016-9040.13.4.298


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