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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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  • Kirchler, Erich, 1997. "The burden of new taxes: acceptance of taxes as a function of affectedness and egoistic versus altruistic orientation," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 26(4), pages 421-437.
  • Handle: RePEc:eee:soceco:v:26:y:1997:i:4:p:421-437
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    References listed on IDEAS

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    1. 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.
    2. Lewis, Alan, 1979. "An Empirical Assessment of Tax Mentality," Public Finance = Finances publiques, , vol. 34(2), pages 245-257.
    3. 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.
    4. 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.
    5. 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.
    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. Fábio Pereira Silva & Reinaldo Guerreiro & Eduardo Flores, 2019. "Voluntary versus enforced tax compliance: the slippery slope framework in the Brazilian context," International Review of Economics, Springer;Happiness Economics and Interpersonal Relations (HEIRS), vol. 66(2), pages 147-180, June.
    2. Jorge Martinz-Vazquez & Benno Torgler, 2005. "The Evolution of Tax Morale in Modern Spain," CREMA Working Paper Series 2005-33, Center for Research in Economics, Management and the Arts (CREMA).
    3. Lory Barile, 2012. "The Impact of Governmental Signals on Environmental Morale: a 'behavioural' approach," Department of Economics Working Papers 3/12, University of Bath, Department of Economics.
    4. 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.
    5. Guerra, Alice & Harrington, Brooke, 2018. "Attitude–behavior consistency in tax compliance: A cross-national comparison," Journal of Economic Behavior & Organization, Elsevier, vol. 156(C), pages 184-205.
    6. Piroska Dobos, 2017. "How do we pay tax? - Taxation-related behaviors," Proceedings of FIKUSZ 2017, in: Monika Fodor (ed.),Proceedings of FIKUSZ '17, pages 57-66, Óbuda University, Keleti Faculty of Business and Management.
    7. Torgler, Benno & Schneider, Friedrich, 2009. "The impact of tax morale and institutional quality on the shadow economy," Journal of Economic Psychology, Elsevier, vol. 30(2), pages 228-245, April.
    8. Alm, James & Torgler, Benno, 2006. "Culture differences and tax morale in the United States and in Europe," Journal of Economic Psychology, Elsevier, vol. 27(2), pages 224-246, April.
    9. Colin C. Williams, 2014. "Confronting the Shadow Economy," Books, Edward Elgar Publishing, number 15370, September.
    10. Colin C Williams & Ioana A Horodnic, 2017. "Evaluating the policy approaches for tackling undeclared work in the European Union," Environment and Planning C, , vol. 35(5), pages 916-936, August.
    11. Colin C. Williams & Friedrich Schneider, 2016. "Measuring the Global Shadow Economy," Books, Edward Elgar Publishing, number 16551, September.
    12. 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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