Mental accounting of self-employed taxpayers: on the mental segregation of the net income and the tax due

Author(s)
Stephan Mühlbacher, Erich Kirchler
Organisation(s)
Department of Occupational, Economic and Social Psychology
Journal
Finanzarchiv
Volume
69
Pages
412-438
No. of pages
27
ISSN
0015-2218
DOI
https://doi.org/10.1628/001522113X675656
Publication date
12-2013
Peer reviewed
Yes
Austrian Fields of Science 2012
501002 Applied psychology
Portal url
https://ucrisportal.univie.ac.at/en/publications/56002b29-6919-4030-9b86-4fb10c381ed6