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