IDEAS home Printed from https://ideas.repec.org/a/spr/rvmgts/v3y2009i1p19-40.html
   My bibliography  Save this article

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

Author

Listed:
  • Jochen Hundsdoerfer
  • Christina Sichtmann

Abstract

No abstract is available for this item.

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
    as

    Download full text from publisher

    File URL: http://hdl.handle.net/10.1007/s11846-008-0023-0
    Download Restriction: Access to full text is restricted to subscribers.
    File URL: https://libkey.io/10.1007/s11846-008-0023-0?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    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. 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.
    3. 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.
    4. Daniel Kahneman & Jack L. Knetsch & Richard H. Thaler, 1991. "Anomalies: The Endowment Effect, Loss Aversion, and Status Quo Bias," Journal of Economic Perspectives, American Economic Association, vol. 5(1), pages 193-206, Winter.
    5. Milliron, Vc, 1985. "A Behavioral-Study Of The Meaning And Influence Of Tax Complexity," Journal of Accounting Research, Wiley Blackwell, vol. 23(2), pages 794-816.
    6. James Andreoni & Brian Erard & Jonathan Feinstein, 1998. "Tax Compliance," Journal of Economic Literature, American Economic Association, vol. 36(2), pages 818-860, June.
    7. 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).
    8. Bonner, Se & Davis, Js & Jackson, Br, 1992. "Expertise In Corporate-Tax Planning - The Issue Identification Stage," Journal of Accounting Research, Wiley Blackwell, vol. 30, pages 1-28.
    9. Ronald T. Wilcox, 2003. "Bargain Hunting or Star Gazing? Investors' Preferences for Stock Mutual Funds," The Journal of Business, University of Chicago Press, vol. 76(4), pages 645-664, October.
    10. 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.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Fochmann, Martin & Heinemann-Heile, Vanessa & Huber, Hans-Peter & Maiterth, Ralf & Sureth, Caren, 2022. "Firms' tax rate misperception: Measurement, drivers, and distortionary effects," arqus Discussion Papers in Quantitative Tax Research 275, arqus - Arbeitskreis Quantitative Steuerlehre.
    2. 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.
    3. 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.
    4. 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.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Stefan Schiller, 2017. "The Quest for Rationality: Chief Financial Officers’ and Accounting Master’s Students’ Perception of Economic Rationality," SAGE Open, , vol. 7(2), pages 21582440177, April.
    2. Matthias Weber, 2021. "Behavioral optimal taxation: Aspirations," Journal of Behavioral Economics for Policy, Society for the Advancement of Behavioral Economics (SABE), vol. 5(1), pages 19-26, Septembre.
    3. James Alm & Carolyn J. Bourdeaux, 2013. "Applying Behavioral Economics to the Public Sector," Hacienda Pública Española / Review of Public Economics, IEF, vol. 206(3), pages 91-134, September.
    4. Daniele SCHILIRÒ, 2013. "Bounded Rationality: Psychology, Economics And The Financial Crises," Theoretical and Practical Research in the Economic Fields, ASERS Publishing, vol. 4(1), pages 97-108.
    5. McCaffery, Edward J. & Baron, Jonathan, 2004. "Framing and taxation: Evaluation of tax policies involving household composition," Journal of Economic Psychology, Elsevier, vol. 25(6), pages 679-705, December.
    6. Friedrich Heinemann & Martin Kocher, 2013. "Tax compliance under tax regime changes," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 20(2), pages 225-246, April.
    7. Sibly, Hugh, 2007. "Loss aversion, price and quality," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 36(5), pages 771-788, October.
    8. Guerini, Mattia & Napoletano, Mauro & Roventini, Andrea, 2018. "No man is an Island: The impact of heterogeneity and local interactions on macroeconomic dynamics," Economic Modelling, Elsevier, vol. 68(C), pages 82-95.
    9. Lee Xue Qing & Teoh Teng Tenk, Melissa & Lee Teck Heang, 2021. "Determinants of Investment Decision Making among Malaysians during COVID-19 Pandemic," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 5(07), pages 52-62, July.
    10. Di Falco, Salvatore & Sharma, Sindra, 2018. "Investing in Climate Change Adaptation: Motivations and Green Incentives in the Fiji Islands," Ecological Economics, Elsevier, vol. 154(C), pages 394-408.
    11. Joseph R. Blasi & Douglas L. Kruse & Harry M. Markowitz, 2010. "Risk and Lack of Diversification under Employee Ownership and Shared Capitalism," NBER Chapters, in: Shared Capitalism at Work: Employee Ownership, Profit and Gain Sharing, and Broad-based Stock Options, pages 105-136, National Bureau of Economic Research, Inc.
    12. C. Peter Timmer, 2014. "Food Security in Asia and the Pacific: The Rapidly Changing Role of Rice," Asia and the Pacific Policy Studies, Wiley Blackwell, vol. 1(1), pages 73-90, January.
    13. Dmitri G. Markovitch & Joel H. Steckel & Bernard Yeung, 2005. "Using Capital Markets as Market Intelligence: Evidence from the Pharmaceutical Industry," Management Science, INFORMS, vol. 51(10), pages 1467-1480, October.
    14. Mercè Roca & Robin Hogarth & A. Maule, 2006. "Ambiguity seeking as a result of the status quo bias," Journal of Risk and Uncertainty, Springer, vol. 32(3), pages 175-194, May.
    15. Castro, Lucio & Scartascini, Carlos, 2015. "Tax compliance and enforcement in the pampas evidence from a field experiment," Journal of Economic Behavior & Organization, Elsevier, vol. 116(C), pages 65-82.
    16. Lars Gläser & Martin Halla, 2008. "Die EU‐Zinsenrichtlinie: Ein Schuss in den Ofen?," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 9(1), pages 83-101, February.
    17. Shambhavi Tiwari & Morten Moshagen & Benjamin E. Hilbig & Ingo Zettler, 2021. "The Dark Factor of Personality and Risk-Taking," IJERPH, MDPI, vol. 18(16), pages 1-18, August.
    18. Bogliacino, Francesco & Codagnone, Cristiano, 2021. "Microfoundations, behaviour, and evolution: Evidence from experiments," Structural Change and Economic Dynamics, Elsevier, vol. 56(C), pages 372-385.
    19. Hatime Kamilcelebi, 2019. "Framing Effect and Decision-Making in the Market: A Research on Profit-Seeking and Religiousness in Turkey," International Journal of Asian Social Science, Asian Economic and Social Society, vol. 9(7), pages 417-425, July.
    20. Pessali, Huascar & Berger, Bruno, 2010. "A teoria da perspectiva e as mudanças de preferência no mainstream: um prospecto lakatoseano [Prospect theory and preference change in the mainstream of economics: a Lakatosian prospect]," MPRA Paper 26104, University Library of Munich, Germany.

    More about this item

    Keywords

    Tax; Rational behavior; Conjoint analysis; Utility maximization; H20; H31;
    All these keywords.

    JEL classification:

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

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:spr:rvmgts:v:3:y:2009:i:1:p:19-40. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: http://www.springer.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.