Stephan Muehlbacher
Dados Biográficos
| ID | 895450 |
|---|---|
| NOME | Stephan Muehlbacher |
| PRENOMES | Stephan |
| SOBRENOME | Muehlbacher |
| ASSINATURA | MUEHLBACHER S |
| AFILIAÇÕES | University of Vienna |
| ORCID | 0000-0002-3665-4976 |
| VERIFICADO | Sim |
| TOTAL DE OBRAS | 9 |
| TOTAL DE CITAÇÕES | 11 |
| TOTAL COMO AUTOR | 9 |
| TOTAL COMO EDITOR | 0 |
| PRIMEIRO ANO DE PUBLICAÇÃO | 2013 |
| ANO MAIS RECENTE DE PUBLICAÇÃO | 2024 |
| ÍNDICE H | 2 |
Testing the underlying structure of unfounded beliefs about Covid-19 around the world
Unfounded—conspiracy and health—beliefs about COVID-19 have accompanied the pandemic worldwide. Here, we examined cross-nationally the structure and correlates of these beliefs with an 8-item scale, using a multigroup confirmatory factor analysis. We obtained a two-factor model of unfounded (conspiracy and health) beliefs with good internal structure (average CFI = 0.98, RMSEA = 0.05, SRMR = 0.04), but a high correlation between the two factors (…
Agentic collective narcissism and communal collective narcissism
Fining Tax Evasion
Fines for tax evasion are usually based on the amount evaded. The present research shows that laypeople (N = 191) prefer income-adjusted fines in opinion polls, but in the role of a judge they would sometimes act differently. In a factorial survey experiment simulating the negotiation of a court case about tax evasion, fines were adjusted only to the defendant's income when details about the amount of evasion and the evader's income but not about…
Declaring income versus declaring taxes in tax compliance experiments
Laboratory experiments are frequently criticised, in part because of the sensitivity of the results to specific features of the design. This paper addresses an important question regarding the key aspect of the experimental environment: How should the dependent variable – participants’ choices – be operationalised? For the specific context of laboratory research on income tax compliance, we compare the effects of the two most common operationalis…
Mental accounting of income tax and value added tax among self-employed business owners
Une typologie des contribuables travailleurs indépendants basée sur les attitudes motivationnelles
A representative sample of 471 Austrian self-employed taxpayers was investigated and types of taxpayers selected on the basis of their motivational postures were extracted. By means of a cluster analysis four basic clusters of taxpayers were identified. 'Solidary' taxpayers pay their taxes because they perceive the tax system as fair. 'Non-solidary' taxpayers experience their tax burden as unfair. 'Critical' taxpayers feel unfairly treated and sh…
The slippery slope framework on tax compliance
How can I help you?« Perceived Service Orientation of Tax Authorities and Tax Compliance
Research on tax behavior has recognized the necessity of changing tax authorities' approach from an enforcement to a service orientation. However, empirical investigations of the effect of perceived service orientation on tax compliance are scarce. The present study draws conclusions from survey data of representative samples of 807 Dutch private taxpayers and 1377 entrepreneurs. Perceived service orientation was found significantly related to ta…
Mental Accounting of Self-Employed Taxpayers
Mental accounting practices of self-employed taxpayers are investigated in two studies. Interviews (N = 30) revealed that perceptions of the tax due differ widely. While a majority mentally segregate the tax component from their net income, others claim ownership of the gross income as a whole and consequently experience a loss when paying taxes. A survey (N = 172) shows that mental segregation is associated with age, income, and number of employ…
How can I help you?« Perceived Service Orientation of Tax Authorities and Tax Compliance
Research on tax behavior has recognized the necessity of changing tax authorities' approach from an enforcement to a service orientation. However, empirical investigations of the effect of perceived service orientation on tax compliance are scarce. The present study draws conclusions from survey data of representative samples of 807 Dutch private taxpayers and 1377 entrepreneurs. Perceived service orientation was found significantly related to ta…
Mental Accounting of Self-Employed Taxpayers
Mental accounting practices of self-employed taxpayers are investigated in two studies. Interviews (N = 30) revealed that perceptions of the tax due differ widely. While a majority mentally segregate the tax component from their net income, others claim ownership of the gross income as a whole and consequently experience a loss when paying taxes. A survey (N = 172) shows that mental segregation is associated with age, income, and number of employ…
The slippery slope framework on tax compliance
Une typologie des contribuables travailleurs indépendants basée sur les attitudes motivationnelles
A representative sample of 471 Austrian self-employed taxpayers was investigated and types of taxpayers selected on the basis of their motivational postures were extracted. By means of a cluster analysis four basic clusters of taxpayers were identified. 'Solidary' taxpayers pay their taxes because they perceive the tax system as fair. 'Non-solidary' taxpayers experience their tax burden as unfair. 'Critical' taxpayers feel unfairly treated and sh…
Mental accounting of income tax and value added tax among self-employed business owners
Fining Tax Evasion
Fines for tax evasion are usually based on the amount evaded. The present research shows that laypeople (N = 191) prefer income-adjusted fines in opinion polls, but in the role of a judge they would sometimes act differently. In a factorial survey experiment simulating the negotiation of a court case about tax evasion, fines were adjusted only to the defendant's income when details about the amount of evasion and the evader's income but not about…
Declaring income versus declaring taxes in tax compliance experiments
Laboratory experiments are frequently criticised, in part because of the sensitivity of the results to specific features of the design. This paper addresses an important question regarding the key aspect of the experimental environment: How should the dependent variable – participants’ choices – be operationalised? For the specific context of laboratory research on income tax compliance, we compare the effects of the two most common operationalis…
Testing the underlying structure of unfounded beliefs about Covid-19 around the world
Unfounded—conspiracy and health—beliefs about COVID-19 have accompanied the pandemic worldwide. Here, we examined cross-nationally the structure and correlates of these beliefs with an 8-item scale, using a multigroup confirmatory factor analysis. We obtained a two-factor model of unfounded (conspiracy and health) beliefs with good internal structure (average CFI = 0.98, RMSEA = 0.05, SRMR = 0.04), but a high correlation between the two factors (…
Agentic collective narcissism and communal collective narcissism
Economics (7 obras) · Public economics (7 obras) · Taxation and Compliance Studies (7 obras) · Business (6 obras) · Psychology (6 obras) · Social Psychology (6 obras) · Corporate Taxation and Avoidance (5 obras) · Income tax (4 obras) · Tax reform (4 obras) · Accounting (3 obras)