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

Stephan Muehlbacher; Barbara Hartl; Erich Kirchler

doi:10.1177/1091142115602063

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

Stephan Muehlbacher
, Barbara Hartl
, Erich Kirchler

Institute of Organization Science

Research output: Contribution to journal › Article › peer-review

Original language	English
Pages (from-to)	118-139
Number of pages	21
Journal	Public Finance Review
Volume	45
Issue number	1
DOIs	https://doi.org/10.1177/1091142115602063
Publication status	Published - 2017

Fields of science

502 Economics
502014 Innovation research
502026 Human resource management
502030 Project management
502015 Innovation management
502029 Product management
502036 Risk management
502043 Business consultancy
502044 Business management
506009 Organisation theory

JKU Focus areas

Management and Innovation
Gender Studies
Social and Economic Sciences (in general)

UN SDGs

This output contributes to the following UN Sustainable Development Goals (SDGs)

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10.1177/1091142115602063

Cite this

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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 Erich Kirchler",

year = "2017",

doi = "10.1177/1091142115602063",

language = "English",

volume = "45",

pages = "118--139",

journal = "Public Finance Review",

number = "1",

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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, Erich

PY - 2017

Y1 - 2017

UR - https://www.scopus.com/pages/publications/85002033483

U2 - 10.1177/1091142115602063

DO - 10.1177/1091142115602063

M3 - Article

VL - 45

SP - 118

EP - 139

JO - Public Finance Review

JF - Public Finance Review

IS - 1

ER -

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

Fields of science

JKU Focus areas

UN SDGs

Access to Document

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Cite this