Mental accounting and tax compliance. Experimental evidence for the effect of mental segregation of tax due and revenue on compliance.

Stephan Muehlbacher, Barbara Hartl, Erico Kirchler

Publikation: Wissenschaftliche Fachzeitschrift › Originalbeitrag in Fachzeitschrift › Begutachtung

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title = "Mental accounting and tax compliance. Experimental evidence for the effect of mental segregation of tax due and revenue on compliance.",

author = "Stephan Muehlbacher and Barbara Hartl and Erico Kirchler",

year = "2017",

doi = "10.1177/1091142115602063",

language = "English",

volume = "45",

pages = "118 -- 139",

journal = "Public Finance Review",

issn = "1091-1421",

publisher = "SAGE Publications Inc.",

number = "1",

}

TY - JOUR

T1 - Mental accounting and tax compliance. Experimental evidence for the effect of mental segregation of tax due and revenue on compliance.

AU - Muehlbacher, Stephan

AU - Hartl, Barbara

AU - Kirchler, Erico

PY - 2017

Y1 - 2017

U2 - 10.1177/1091142115602063

DO - 10.1177/1091142115602063

M3 - Journal article

SN - 1091-1421

VL - 45

SP - 118

EP - 139

JO - Public Finance Review

JF - Public Finance Review

IS - 1

ER -