Where is My Money? New Findings in Fiscal Psychology
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F44555601%3A13510%2F15%3A43886669" target="_blank" >RIV/44555601:13510/15:43886669 - isvavai.cz</a>
Result on the web
<a href="http://link.springer.com/article/10.1007%2Fs12115-015-9873-7" target="_blank" >http://link.springer.com/article/10.1007%2Fs12115-015-9873-7</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.1007/s12115-015-9873-7" target="_blank" >10.1007/s12115-015-9873-7</a>
Alternative languages
Result language
angličtina
Original language name
Where is My Money? New Findings in Fiscal Psychology
Original language description
The essay outlines selected psychological attitudes towards taxes. We argue that the application of behavioural economics methodology to taxation is more than justified because, in their decision-making, taxpayers seem to be influenced by the perceptionof taxes rather than solely by their existence. We also discuss several real life examples of how tax salience affects the perception of taxes in various settings. The conclusion points out that the tax non-salience contributes to fiscal illusion, whichallows governments to grow.
Czech name
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Czech description
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Classification
Type
J<sub>x</sub> - Unclassified - Peer-reviewed scientific article (Jimp, Jsc and Jost)
CEP classification
AH - Economics
OECD FORD branch
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Result continuities
Project
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Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace
Others
Publication year
2015
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Name of the periodical
Society
ISSN
0147-2011
e-ISSN
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Volume of the periodical
52
Issue of the periodical within the volume
2
Country of publishing house
US - UNITED STATES
Number of pages
4
Pages from-to
155-158
UT code for WoS article
000352154700008
EID of the result in the Scopus database
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