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The burden of new taxes: acceptance of taxes as a function of affectedness and egoistic versus altruistic orientation

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  • Kirchler, Erich
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    Article provided by Elsevier in its journal Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics).

    Volume (Year): 26 (1997)
    Issue (Month): 4 ()
    Pages: 421-437

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    Handle: RePEc:eee:soceco:v:26:y:1997:i:4:p:421-437

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    Web page: http://www.elsevier.com/locate/inca/620175

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    1. Williamson, Maureen R. & Wearing, Alexander J., 1996. "Lay people's cognitive models of the economy," Journal of Economic Psychology, Elsevier, vol. 17(1), pages 3-38, February.
    2. Schepanski, A. & Shearer, T., 1995. "A Prospect Theory Account of the Income Tax Withholding Phenomenon," Organizational Behavior and Human Decision Processes, Elsevier, vol. 63(2), pages 174-186, August.
    3. Allingham, Michael G. & Sandmo, Agnar, 1972. "Income tax evasion: a theoretical analysis," Journal of Public Economics, Elsevier, vol. 1(3-4), pages 323-338, November.
    4. Lewis, Alan, 1979. "An Empirical Assessment of Tax Mentality," Public Finance = Finances publiques, , vol. 34(2), pages 245-57.
    5. Weigel, Russell H. & Hessing, Dick J. & Elffers, Henk, 1987. "Tax evasion research: A critical appraisal and theoretical model," Journal of Economic Psychology, Elsevier, vol. 8(2), pages 215-235, June.
    6. Braak, Hans van de, 1983. "Taxation and tax resistance," Journal of Economic Psychology, Elsevier, vol. 3(2), pages 95-111, June.
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    Cited by:
    1. Alm, James & Gomez, Juan Luis, 2008. "Social Capital and Tax Morale in Spain," Economic Analysis and Policy (EAP), Queensland University of Technology (QUT), School of Economics and Finance, vol. 38(1), pages 73-87, March.
    2. Benno Torgler & Friedrich Schneider, 2007. "The Impact of Tax Morale and Institutional Quality on the Shadow Economy," CESifo Working Paper Series 1899, CESifo Group Munich.
    3. Benno Torgler & Jorge Martinez-Vazquez, 2005. "The Evolution of Tax Morale in Modern Spain," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0521, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    4. James Alm & Benno Torgler, 2004. "Culture Differences and Tax Morale in the United States and in Europe," CREMA Working Paper Series 2004-14, Center for Research in Economics, Management and the Arts (CREMA).
    5. Leder, Susanne & Mannetti, Lucia & Hölzl, Erik & Kirchler, Erich, 2010. "Regulatory fit effects on perceived fiscal exchange and tax compliance," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 39(2), pages 271-277, April.
    6. Barile, L., 2012. "The Impact of Governmental Signals on Environmental Morale : a 'behavioural' approach," Department of Economics Working Papers 32984, University of Bath, Department of Economics.
    7. Torgler, Benno, 2011. "Tax morale and compliance : review of evidence and case studies for Europe," Policy Research Working Paper Series 5922, The World Bank.

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