search query: @author Kirchler, / total: 10
reference: 9 / 10
| Author: | Kirchler, E. |
| Title: | The burden of new taxes: acceptance of taxes as a function of affectedness and egoistic versus altruistic orientation |
| Journal: | Journal of Socio-Economics
1997 : VOL. 26:4, p. 421-438 |
| Index terms: | TAXATION ALTRUISM ECONOMICS |
| Language: | eng |
| Abstract: | Taxes imply loss of individual freedom to dispose of one's own money as one wishes. From a psychological viewpoint it is reasonable to assume that people reject the introduction of new taxes if they are affected by them and have to contribute more to the tax authorities than in the past. It can also be assumed that personal value orientation such as selfishness and altruism, respectively, influence attitudes towards taxes. Moreover, personality traits, such as norm dependency, and age should affect one's acceptance of taxes. |
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