241 resultados para Heterogeneous
Filtro por publicador
- ABACUS. Repositorio de Producción Científica - Universidad Europea (2)
- Aberdeen University (2)
- Academic Research Repository at Institute of Developing Economies (4)
- Acceda, el repositorio institucional de la Universidad de Las Palmas de Gran Canaria. España (2)
- AMS Tesi di Dottorato - Alm@DL - Università di Bologna (13)
- AMS Tesi di Laurea - Alm@DL - Università di Bologna (1)
- Aquatic Commons (2)
- ArchiMeD - Elektronische Publikationen der Universität Mainz - Alemanha (4)
- Archive of European Integration (2)
- Archivo Digital para la Docencia y la Investigación - Repositorio Institucional de la Universidad del País Vasco (8)
- Aston University Research Archive (31)
- Biblioteca Digital da Produção Intelectual da Universidade de São Paulo (10)
- Biblioteca Digital da Produção Intelectual da Universidade de São Paulo (BDPI/USP) (7)
- BORIS: Bern Open Repository and Information System - Berna - Suiça (49)
- Boston University Digital Common (1)
- Bulgarian Digital Mathematics Library at IMI-BAS (5)
- CaltechTHESIS (1)
- Cambridge University Engineering Department Publications Database (26)
- CentAUR: Central Archive University of Reading - UK (26)
- Chinese Academy of Sciences Institutional Repositories Grid Portal (50)
- Cochin University of Science & Technology (CUSAT), India (3)
- Collection Of Biostatistics Research Archive (2)
- Comissão Econômica para a América Latina e o Caribe (CEPAL) (2)
- CORA - Cork Open Research Archive - University College Cork - Ireland (3)
- Corvinus Research Archive - The institutional repository for the Corvinus University of Budapest (1)
- Deakin Research Online - Australia (50)
- DI-fusion - The institutional repository of Université Libre de Bruxelles (1)
- Digital Commons - Michigan Tech (5)
- Digital Commons at Florida International University (18)
- Digital Peer Publishing (1)
- DigitalCommons@The Texas Medical Center (5)
- DigitalCommons@University of Nebraska - Lincoln (2)
- DRUM (Digital Repository at the University of Maryland) (2)
- Duke University (3)
- Düsseldorfer Dokumenten- und Publikationsservice (1)
- eResearch Archive - Queensland Department of Agriculture; Fisheries and Forestry (7)
- Glasgow Theses Service (1)
- Greenwich Academic Literature Archive - UK (7)
- Helda - Digital Repository of University of Helsinki (46)
- Illinois Digital Environment for Access to Learning and Scholarship Repository (1)
- Indian Institute of Science - Bangalore - Índia (62)
- INSTITUTO DE PESQUISAS ENERGÉTICAS E NUCLEARES (IPEN) - Repositório Digital da Produção Técnico Científica - BibliotecaTerezine Arantes Ferra (1)
- Instituto Politécnico de Bragança (1)
- Instituto Politécnico do Porto, Portugal (8)
- Massachusetts Institute of Technology (3)
- Ministerio de Cultura, Spain (1)
- National Center for Biotechnology Information - NCBI (8)
- Plymouth Marine Science Electronic Archive (PlyMSEA) (4)
- QUB Research Portal - Research Directory and Institutional Repository for Queen's University Belfast (83)
- Queensland University of Technology - ePrints Archive (241)
- RCAAP - Repositório Científico de Acesso Aberto de Portugal (1)
- Repositório Científico da Universidade de Évora - Portugal (4)
- Repositório digital da Fundação Getúlio Vargas - FGV (12)
- Repositório Institucional da Universidade de Aveiro - Portugal (4)
- Repositório Institucional da Universidade Federal do Rio Grande do Norte (1)
- Repositorio Institucional de la Universidad de Málaga (3)
- Repositório Institucional UNESP - Universidade Estadual Paulista "Julio de Mesquita Filho" (28)
- SAPIENTIA - Universidade do Algarve - Portugal (4)
- SerWisS - Server für Wissenschaftliche Schriften der Fachhochschule Hannover (2)
- Universidad de Alicante (5)
- Universidad Politécnica de Madrid (18)
- Universidade Complutense de Madrid (1)
- Universidade Federal do Pará (1)
- Universidade Federal do Rio Grande do Norte (UFRN) (2)
- Universita di Parma (2)
- Universitat de Girona, Spain (2)
- Universitätsbibliothek Kassel, Universität Kassel, Germany (1)
- Université de Lausanne, Switzerland (3)
- Université de Montréal, Canada (2)
- University of Connecticut - USA (3)
- University of Michigan (4)
- University of Queensland eSpace - Australia (21)
- WestminsterResearch - UK (3)
Resumo:
Although paying taxes is a key element of a well-functioning society, there is still limited understanding as to why people actually pay their taxes. Models emphasizing that taxpayers make strategic, financially motivated compliance decisions seemingly assume an overly restrictive view of human nature. Law abidance may be more accurately explained by social norms, a concept that has gained growing importance as research attempts to understand the tax compliance puzzle. This study analyzes the influence of psychic stress generated by the possibility of breaking social norms in the tax compliance context. We measure psychic stress using heart rate variability (HRV), which captures the psychobiological or neural equivalents of psychic stress that may arise from the contemplation of real or imagined actions, producing immediate physiologic discomfort. The results of our laboratory experiments provide empirical evidence of a positive correlation between psychic stress and tax compliance, thus underscoring the importance of moral sentiments for tax compliance. We also identify three distinct types of individuals who differ in their levels of psychic stress, tax morale, and tax compliance.