Scribd Logo
Upload

Welcome to Scribd!

  • Behavioral Dimensions of Income Taxes

    Uploaded by

    MuhammadAliFaisal
    10 views3 pages
    Tax laws attempt to influence taxpayer behavior through incentives like tax credits for certain jobs, research and development credits, and deductions. Psychological theories suggest that motivational strength to change behavior is determined by an individual's needs, their belief they can succeed, and the attractiveness of incentives. Tax incentives aim to satisfy needs, make success seem likely, and offer attractive rewards to encourage behaviors like charitable giving or having children.

    Original Description:

    eeee

    Original Title

    1630940238107532

    Copyright

    © © All Rights Reserved

    Available Formats

    PPTX, PDF, TXT or read online from Scribd

    Did you find this document useful?

    Is this content inappropriate?

    Report this Document
    Tax laws attempt to influence taxpayer behavior through incentives like tax credits for certain jobs, research and development credits, and deductions. Psychological theories suggest that motivational strength to change behavior is determined by an individual's needs, their belief they can succeed, and the attractiveness of incentives. Tax incentives aim to satisfy needs, make success seem likely, and offer attractive rewards to encourage behaviors like charitable giving or having children.

    Copyright:

    © All Rights Reserved
    Download as PPTX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    Download as pptx, pdf, or txt
    10 views3 pages

    Behavioral Dimensions of Income Taxes

    Uploaded by

    MuhammadAliFaisal
    Tax laws attempt to influence taxpayer behavior through incentives like tax credits for certain jobs, research and development credits, and deductions. Psychological theories suggest that motivational strength to change behavior is determined by an individual's needs, their belief they can succeed, and the attractiveness of incentives. Tax incentives aim to satisfy needs, make success seem likely, and offer attractive rewards to encourage behaviors like charitable giving or having children.

    Copyright:

    © All Rights Reserved
    Download as PPTX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    Download as pptx, pdf, or txt
    of 3

    Behavioral Dimensions of Income

    Taxes
    Tax Laws Influence Behavior
    • Tax laws attempt to motivate taxpayers to pay
    the right amount of taxes.
    • Tax credit for certain jobs
    • R&D credit
    • Fuel taxes
    • Cigarette taxes
    • Deduction for charitable contribution
    • Deduction for children
    Psychological Theories of
    Motivational Strength
    • Atkinson’s Theory of Motivational Strength
    – MS = f (motive x expectancy x incentives)
    • Motive is an individual need for achievement.
    – Need for achievement (taking risk)
    – Fear of failure (avoiding risk)
    • Expectancy is the probability of success.
    • Incentive represents the attractiveness (the
    reward) of a specific goal.
    – Intrinsic vs. extrinsic motives

    You might also like