Effort and aspiration levels in tax compliance decisionsIs tax compliance influenced by the effort invested in earning one's income? Effort could increase value of income and, therefore, increase reluctance to pay taxes. On the other hand, the risk of ...
Is the effort invested to achieve taxable income a relevant factor for tax compliance? If the value of income increases with the effort exerted, reluctance to pay taxes should be high. On the other hand, if income is perceived as compensation for one’s ...
Abstract. A frequent case of irrational decision making is the tendency to escalate commitment to a chosen course of action after unsuccessful prior investments of money, effort, or time (sunk costs). In previous research it is argued that escalation does ...