Arbeitsaufwand, Anspruchsniveau und Steuerehrlichkeit

dc.contributor.authorMuehlbacher, Stephan
dc.contributor.authorKirchler, Erich
dc.date.accessioned2015-12-08T22:43:36Z
dc.date.issued2008
dc.date.updated2015-12-08T10:42:31Z
dc.description.abstractIs 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 expected level of income. Results show that high investments of effort increase compliance. A high aspiration level in combination with high effort further enhanced compliance.
dc.identifier.issn0932-4089
dc.identifier.urihttp://hdl.handle.net/1885/37356
dc.publisherHogrefe & Huber Publishers GmbH
dc.sourceZeitschrift fur Arbeits- und Organisationspsychologie
dc.subjectKeywords: Aspiration level; Effort; Evasion; Sunk costs; Tax compliance
dc.titleArbeitsaufwand, Anspruchsniveau und Steuerehrlichkeit
dc.typeJournal article
local.bibliographicCitation.issue2
local.bibliographicCitation.lastpage96
local.bibliographicCitation.startpage91
local.contributor.affiliationMuehlbacher, Stephan, University of Vienna
local.contributor.affiliationKirchler, Erich, College of Asia and the Pacific, ANU
local.contributor.authoremailrepository.admin@anu.edu.au
local.contributor.authoruidKirchler, Erich, a195306
local.description.embargo2037-12-31
local.description.notesImported from ARIES
local.identifier.absfor150499 - Commercial Services not elsewhere classified
local.identifier.ariespublicationu3955364xPUB148
local.identifier.citationvolume52
local.identifier.doi10.1026/0932-4089.52.2.91
local.identifier.scopusID2-s2.0-43149097798
local.identifier.uidSubmittedByu3955364
local.type.statusPublished Version

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