Tax changes and economic behavior: the case of tax evasion
Article Abstract:
An analysis of the effects of marginal tax rates and changes made thereupon on tax evasion behavior is presented. It was found that marginal income tax rates indeed have an effect on tax evasion behavior, although their influence is merely indirect. However, this finding was not borne out in Sweden, where tax evasion behavior remained unchanged for the first half of the income tax reform period after a reduction of marginal tax ratesd was implemented between 1983 and 1985. Hypotheses explaining this observation are presented.
Publication Name: Journal of Economic Psychology
Subject: Psychology and mental health
ISSN: 0167-4870
Year: 1992
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Household saving behaviour and financial management
Article Abstract:
The IAREP workshop held in the Netherland's Tilburg University in October 1995 has submitted proposals to improve and develop saving behavior and financial management studies. The researchers should agree on major concepts and increase studies with qualitative analysis of how savings is viewed, while considering situational and individual factors which affect a certain saving decision. Time series analysis should also be cultivated, as well as the buying, saving and consumption decision methods.
Publication Name: Journal of Economic Psychology
Subject: Psychology and mental health
ISSN: 0167-4870
Year: 1996
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Mental discounting and financial strategies
Article Abstract:
Mental discounting differs among groups practicing different financial strategies. This results in diverse experiences and training in financial matters, as well as different cognitive potentials and decision making process. Subjective discount rates, which are used as measures of time preference to clarify saving behavior, are further advanced with the use of financial strategy groups.
Publication Name: Journal of Economic Psychology
Subject: Psychology and mental health
ISSN: 0167-4870
Year: 1996
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