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

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  • Jochen Hundsdoerfer

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  • Christina Sichtmann

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Abstract

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Suggested Citation

  • Jochen Hundsdoerfer & Christina Sichtmann, 2009. "The importance of taxes in entrepreneurial decisions: an analysis of practicing physicians’ behavior," Review of Managerial Science, Springer, vol. 3(1), pages 19-40, March.
  • Handle: RePEc:spr:rvmgts:v:3:y:2009:i:1:p:19-40
    DOI: 10.1007/s11846-008-0023-0
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    File URL: http://hdl.handle.net/10.1007/s11846-008-0023-0
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    References listed on IDEAS

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    1. Barberis, Nicholas & Thaler, Richard, 2003. "A survey of behavioral finance," Handbook of the Economics of Finance,in: G.M. Constantinides & M. Harris & R. M. Stulz (ed.), Handbook of the Economics of Finance, edition 1, volume 1, chapter 18, pages 1053-1128 Elsevier.
    2. James Andreoni & Brian Erard & Jonathan Feinstein, 1998. "Tax Compliance," Journal of Economic Literature, American Economic Association, vol. 36(2), pages 818-860, June.
    3. Lars P. Feld & Bruno S. Frey, 2006. "Tax Compliance as the Result of a Psychological Tax Contract: The Role of Incentives and Responsive Regulation," CREMA Working Paper Series 2006-10, Center for Research in Economics, Management and the Arts (CREMA).
    4. B. Douglas Bernheim & Antonio Rangel, 2005. "Behavioral Public Economics: Welfare and Policy Analysis with Non-Standard Decision-Makers," NBER Working Papers 11518, National Bureau of Economic Research, Inc.
    5. 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.
    6. Tversky, Amos & Kahneman, Daniel, 1986. "Rational Choice and the Framing of Decisions," The Journal of Business, University of Chicago Press, vol. 59(4), pages 251-278, October.
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    Citations

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    Cited by:

    1. Kay Blaufus & Jonathan Bob & Jochen Hundsdoerfer & Christian Sielaff & Dirk Kiesewetter & Joachim Weimann, 2015. "Perception of income tax rates: evidence from Germany," European Journal of Law and Economics, Springer, vol. 40(3), pages 457-478, December.
    2. Ackermann, Hagen, 2015. "How does the type of subsidization affect investments: Experimental evidence," arqus Discussion Papers in Quantitative Tax Research 185, arqus - Arbeitskreis Quantitative Steuerlehre.
    3. Blaufus, Kay & Bob, Jonathan & Hundsdoerfer, Jochen & Kiesewetter, Dirk & Weimann, Joachim, 2013. "Decision heuristics and tax perception – An analysis of a tax-cut-cum-base-broadening policy," Journal of Economic Psychology, Elsevier, vol. 35(C), pages 1-16.

    More about this item

    Keywords

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

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H31 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Household

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