Firms' tax rate misperception: Measurement, drivers, and distortionary effects
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More about this item
Keywords
Tax Misperception; Business Taxation; Survey; Tax Policy;All these keywords.
JEL classification:
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm
- D91 - Microeconomics - - Micro-Based Behavioral Economics - - - Role and Effects of Psychological, Emotional, Social, and Cognitive Factors on Decision Making
- M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
NEP fields
This paper has been announced in the following NEP Reports:- NEP-ACC-2023-01-23 (Accounting and Auditing)
- NEP-PBE-2023-01-23 (Public Economics)
- NEP-PUB-2023-01-23 (Public Finance)
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