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The importance of taxes in entrepreneurial decisions: an analysis of practicing physicians’ behavior

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  • Jochen Hundsdoerfer

    ()

  • Christina Sichtmann

    ()

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    Abstract

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    File URL: http://hdl.handle.net/10.1007/s11846-008-0023-0
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    Bibliographic Info

    Article provided by Springer in its journal Review of Managerial Science.

    Volume (Year): 3 (2009)
    Issue (Month): 1 (March)
    Pages: 19-40

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    Handle: RePEc:spr:rvmgts:v:3:y:2009:i:1:p:19-40

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    Web page: http://www.springer.com/business/journal/11846

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    Web: http://link.springer.de/orders.htm

    Related research

    Keywords: Tax; Rational behavior; Conjoint analysis; Utility maximization; H20; H31;

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    1. B. Douglas Bernheim & Antonio Rangel, 2005. "Behavioral Public Economics: Welfare and Policy Analysis with Non-Standard Decision-Makers," Discussion Papers 04-033, Stanford Institute for Economic Policy Research.
    2. McCaffery, Edward J. & Baron, Jonathan, 2003. "The Humpty Dumpty blues: Disaggregation bias in the evaluation of tax systems," Organizational Behavior and Human Decision Processes, Elsevier, vol. 91(2), pages 230-242, July.
    3. Nicholas Barberis & Richard Thaler, 2002. "A Survey of Behavioral Finance," NBER Working Papers 9222, National Bureau of Economic Research, Inc.
    4. Tversky, Amos & Kahneman, Daniel, 1986. "Rational Choice and the Framing of Decisions," The Journal of Business, University of Chicago Press, vol. 59(4), pages S251-78, October.
    5. Andreoni, J. & Erard, B. & Feinstein, J., 1996. "Tax Compliance," Working papers 9610r, Wisconsin Madison - Social Systems.
    6. Lars P. Feld & Bruno S. Frey, 2006. "Tax Compliance as the Result of a Psychological Tax Contract: The Role of Incentives and Responsive Regulation," IEW - Working Papers 287, Institute for Empirical Research in Economics - University of Zurich.
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