Mittwoch, 10. Mai 2017, 10:30 - 12:30 iCal

Gastvortrag von Prof. Steven M Sheffrin (Tulane U)

Personal versus Corporate Tax Avoidance: Who are the Villains?

Besprechungsraum der AOW-Psychologie
Universitätsstraße 7, 1010 Wien


Is there a special animus against corporations not paying taxes? Some psychological research suggests that corporate tax avoidance may generate more public distaste than avoidance by wealthy individuals. Using two different surveys and a variety of statistical methods, we find that the public is at least or even more concerned about avoidance by the wealthy than by corporations. This finding has implications for the design of tax Systems.

Zur Webseite der Veranstaltung


Prof. Dr. Erich Kirchler


Elisabeth Dorfinger
Fakultät für Psychologie