| Article ID | Journal | Published Year | Pages | File Type |
|---|---|---|---|---|
| 7244893 | Journal of Economic Psychology | 2014 | 14 Pages |
Abstract
⺠The effects of income source and context on tax compliance decisions are examined. ⺠The relationship between income level and tax compliance is also explored. ⺠Income source and context jointly affect compliance responses to other variables. ⺠Compliance decreases with income for earned/tax and increases for all others. ⺠Compliance rates are stable over time for earned/tax and fall for all others.
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Authors
Yvonne Durham, Tracy S. Manly, Christina Ritsema,