Who responds to changes in taxation? the relationship between taxation and incentive to work

Article Abstract:

A study was conducted to identify psychological variables that affect people's responsiveness to tax changes and to determine if these variables could be used as predictors of tax-responsiveness measures. Workers were given questionnaires measuring demographic factors, work attitude and political preferences. It was found that tax-responsiveness is best predicted by overtime pay, physical conditions relating to work and attitudes toward leisure. Follow-up interviews on tax-responsive subjects revealed that fairness, existing commitments and steps to offset the effects of tax increases should also be considered.

Workers, Incentives (Business)

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The prediction of self-reported and hypothetical tax-evasion: evidence from England, France and Norway

Article Abstract:

Research testing the model of tax paying behavior developed by Hessing et. al. is presented. Particular attention is given to comparative analysis of the results obtained from respondents to questionnaires sent to London - England, Oslo - Norway, and Paris - France.

International aspects, Tax evasion

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Small business owners' attitudes on VAT compliance in the UK

Article Abstract:

Research examining the characteristics of value added tax compliance is presented, on the basis of a series of interviews of business entrepreneurs. Particular attention is given to relationships between mental accounting and tax compliance.

Surveys, Value-added tax, Taxpayer compliance

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