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/mental-accounting-of-selfemployed-taxpayers-on-the-mental-segregation-of-the-net-income-and-the-tax-due(56002b29-6919-4030-9b86-4fb10c381ed6).html