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| Author: | Kirchler, E. |
| Title: | Reactance to taxation: Employers' attitudes towards taxes |
| Journal: | Journal of Socio-Economics
1999 : VOL. 28:2, p. 131-138 |
| Index terms: | Taxation Attitudes Companies |
| Freeterms: | Employers |
| Language: | eng |
| Abstract: | Taxes limit individual's freedom to make autonomous decisions about his or her income. Reactance as consequence of perceived limitation of freedom is likely to get manifested through change of attitudes, tax morale, and tax behaviour. It is hypothesized that employers having been running business a short time perceive taxes as drastic profit cut and cut in possibilities for investments, tending to feel limited for freedom, and consequently display reactance more than those employers who have are more experienced with their firms and the tax system. There is a sample used of 117 employers who completed a questionnaire for this study. |
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