Comparing Direct and Indirect Taxation: The Influence of Framing on Tax Compliance
Standard theory of the optimal mix of direct and indirect taxation implicitly assumes that compliance is not influenced by the framing of the taxes. According to our findings, this is not the case. Using an experimental approach, we examine whether framing the tax payment decision as income tax or c...
| Egile Nagusiak: | , |
|---|---|
| Formatua: | Artikulua |
| Hizkuntza: | English |
| Argitaratua: |
Università Carlo Cattaneo LIUC
2008-06-01
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| Saila: | The European Journal of Comparative Economics |
| Gaiak: | |
| Sarrera elektronikoa: | http://eaces.liuc.it/18242979200801/182429792008050102.pdf |