haku: @author Gowan, M. / yhteensä: 3
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| Tekijä: | Zimmermann, R. Eason, P. Gowan, M. |
| Otsikko: | Taxpayer preference between income tax and consumption tax: behavioral life cycle effects |
| Lehti: | Behavioral Research in Accounting
1999 : VOL. 11:1, p. 111-142 |
| Asiasana: | BEHAVIOURAL SCIENCE ACCOUNTING TAXATION |
| Kieli: | eng |
| Tiivistelmä: | Public opinion surveys have documented a shift in the characterization of the income tax as the fairest tax in 1972 to the least fair tax in 1994. One potential explanation for this shift lies in Shefrin and Thaler's (1988) Behavioral Life Cycle Hypothesis (BLCH). According to Shefrin and Thaler (1988), BLCH individuals maximize lifetime satisfaction as they advance through the life cycle by exercising increased self-control in deferring consumption to later periods; mentally segregating income into distinct accounts which carry different marginal propensities to consume; and adjusting their saving rate on the basis of perceived gains/losses in these accounts. |
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