Are consumption taxes really disliked more than equivalent costs? Inconclusive results in the USA and no effect in the UK
Journal of Economic Psychology(2019)
摘要
•We conducted replications of two Tax Aversion experiments (Sussman & Olivola, 2011).•High-powered experiments were conducted in the USA (as original study) and the UK.•Effects in the USA were absent (Experiment 1) to small (Experiment 2).•Replication attempts in the UK (VAT system) both showed no effect.
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关键词
Tax aversion,Replication,Tax behavior,VAT,Sales tax,Financial choice
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