We found a match
Your institution may have access to this item. Find your institution then sign in to continue.
- Title
Taxpayer Preference Between Income Tax and Consumption Tax: Behavioral Life Cycle Effects.
- Authors
Zimmermann, Raymond A.; Eason, Patricia; Gowan, Mary
- Abstract
Studies the behavioral life cycle effect on taxpayer preference for income tax or consumption tax. How Behavioral Life Cycle Hypothesis (BLCH) individuals maximize lifetime satisfaction as they advance through the life cycle, according to Shefrin and Thaler; Indication that shifting public preference from income taxation to consumption taxation might be related to changing demographics.
- Subjects
TAX research; TAXPAYER compliance; BEHAVIORAL assessment; TAX administration &; procedure; DEMOGRAPHY; ECONOMICS
- Publication
Behavioral Research in Accounting, 1999, Vol 11, p111
- ISSN
1050-4753
- Publication type
Article