摘要 : Although paying taxes is a key element of a well-functioning society, there is still limited understanding as to why people actually pay their taxes. Models emphasizing that taxpayers make strategic, financially motivated complian... 展开
作者 | Dulleck~ Uwe Fooken~ Jonas Newton~ Cameron Ristl~ Andrea Schaffner~ Markus Torgler~ Benno |
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作者单位 | |
期刊名称 | 《Journal of public economics》 |
页码/总页数 | 9-18 / 10 |
语种 | 英语 |
关键词 | Tax compliance Psychic costs Stress Tax morale Cooperation Heart rate variability Biomarkers Experiment Heterogeneous individuals |
DOI | 10.1016/j.jpubeco.2015.12.007 |
馆藏号 | F-346 |