Employers' evaluation of the Dutch tax reform
Article Abstract:
The reformed individual income tax implemented by the Netherlands on Jan 1, 1990 were particularly aimed at rate-reduction and simplification. While the reform was directed principally to individual taxpayers, it was inevitable that employers would also be affected. A study of their assessments of the tax reform and how these are affected by individual, environmental and organizational factors reveal that variations in employer evaluations are caused mainly by the legal form of their respective organizations. Corporations had more negative evaluations than business income taxpayers. Non-profit organizations had the least negative assessments of the reform.
Publication Name: Journal of Economic Psychology
Subject: Psychology and mental health
ISSN: 0167-4870
Year: 1992
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Tax reform: dreaming about tough realities
Article Abstract:
Studies conducted by Sommerhalder and Eling, Scholz, McGraw and Steenbergen and Richard Wahlund on taxpayer perceptions and reactions regarding tax reform in the US, Sweden and the Netherlands are analyzed. It was found that the marginal rates of individual income tax has been greatly reduced by tax reform measures. In addition, no substantial increase was found in the public's acceptance and support of the tax system and the personal income tax, which has grown more complex duirng the 1980s. It was concluded that governments should continue aiming for gradual improvements in the system.
Publication Name: Journal of Economic Psychology
Subject: Psychology and mental health
ISSN: 0167-4870
Year: 1992
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Will taxpayers ever like taxes? responses to the U.S Tax Reform Act of 1986
Article Abstract:
Public opinion regarding the 1986 Tax Reform Act was observed to become progressively negative after the law was enacted. In contrast, the tax system gained a more favorable public assessment due to the reform. A cognitive model of taxpayer attitudes is presented as an explanation to these conflicting reactions. It was found that tax complexity and difficulties involved in determining its effects diminishes the influence of self-interest in the formation of attitudes and enhances the effect of prior attitudes and discussion.
Publication Name: Journal of Economic Psychology
Subject: Psychology and mental health
ISSN: 0167-4870
Year: 1992
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