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001-es BibID:BIBFORM044925
Első szerző:Kogler, Christoph
Cím:Trust and power as determinants of tax compliance : Testing the assumptions of the slippery slope framework in Austria, Hungary, Romania and Russia / Christoph Kogler, Larissa Batrancea, Anca Nichita, Jozsef Pantya, Alexis Belianin, Erich Kirchler
Dátum:2013
ISSN:0167-4870
Tárgyszavak:Bölcsészettudományok Pszichológiai tudományok idegen nyelvű folyóiratközlemény külföldi lapban
Megjelenés:Journal Of Economic Psychology. - 34 (2013), p. 169-180. -
További szerzők:Batrancea, Larissa Nichita, Anca Pántya József (1982-) (pszichológus) Belianin, Alexis Kirchler, Erich
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001-es BibID:BIBFORM080415
Első szerző:Pántya József (pszichológus)
Cím:Work performance and tax compliance in flat and progressive tax systems / József Pántya, Judit Kovács, Christoph Kogler, Erich Kirchler
Dátum:2016
ISSN:0167-4870
Megjegyzések:Different tax systems, and their impact on work motivation and tax compliance are significant issues in contemporary political and economic debates. The proportional feature of a flat tax system is assumed to lead to higher performance, while the fairness of the redistributive progressive tax system is assumed to result in higher tax compliance. However, empirical findings on the topic are inconclusive. Both work performance and tax compliance under different tax systems were examined in an experiment, with special attention devoted to the effect of a change in tax systems. A flat tax system was supposed to induce greater work performance, whereas a progressive tax system was expected to increase tax compliance based on fairness perceptions, allowing for the opposite effect due to higher complexity. Furthermore, it was assumed that performance and tax payments would be influenced by motives of self-interest. The design included 20 rounds with a real-effort task in each round, determining participants' experimental income. Participants (N = 191) made decisions about their tax payments from round-to-round in four different experimental conditions: (1) a flat tax system, (2) a progressive tax system, (3) starting with a flat and changing to a progressive, and (4) starting with a progressive and changing to a flat tax system. Results indicate higher work performance in a progressive system. However, a change from a progressive tax system to a flat system led to increased tax compliance.
Tárgyszavak:Bölcsészettudományok Pszichológiai tudományok idegen nyelvű folyóiratközlemény külföldi lapban
folyóiratcikk
Megjelenés:Journal Of Economic Psychology. - 56 (2016), p. 262-273. -
További szerzők:Kovács Judit (1967-) (pszichológus) Kogler, Christoph Kirchler, Erich
Pályázati támogatás:TÁMOP 4.2.4. A/2-11-1-2012-0001
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