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Arbeitsaufwand, Anspruchsniveau und Steuerehrlichkeit

Muehlbacher, Stephan; Kirchler, Erich


Is tax compliance influenced by the effort invested in earning one's income? Effort could increase value of income and, therefore, increase reluctance to pay taxes. On the other hand, the risk of being fined might deter tax payers from evasion, particularly if large amounts of effort were invested. In study 1, participants (N=113) made compliance decisions on either hard-earned or easily earned income. In study 2 (N=155), in addition to work load, aspiration levels were manipulated, i.e., the...[Show more]

CollectionsANU Research Publications
Date published: 2008
Type: Journal article
Source: Zeitschrift fur Arbeits- und Organisationspsychologie
DOI: 10.1026/0932-4089.52.2.91


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