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 ...
Taxpayers’ willingness to cooperate with the state and its institutions, in general, and their willingness to pay taxes, in particular, depend on a variety of variables. While economists stress the relevance of external variables such as tax rate, income, ...
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 ...