Construct · 1 fields · 1 citations

bomb-crater effect: a standalone construct

One name. One construct. A landmark on the map.

● anchor · a standalone construct Nearest construct by meaning·not indexed
bomb-cratereffect1 CONSTRUCTBomb-crater effectKASTLUNGER · TAXATION

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Taxation

the drop in tax compliance right after an audit, as taxpayers judge a repeat audit unlikely or try to recover losses.

In taxation, bomb-crater effect refers to the drop in tax compliance right after an audit, as taxpayers judge a repeat audit unlikely or try to recover losses. This meaning comes from Kastlunger (2009) in Journal of Economic Psychology.[1]

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Nearby constructs

audit1 fields · 2 citationsanchor · a standalone constructcompliance4 fields · 5 citationsjingle · one word, four constructsright3 fields · 4 citationsjingle · one word, three constructs

References

  1. Kastlunger, B., Kirchler, E., Mittone, L., & Pitters, J. (2009). Sequences of audits, tax compliance, and taxpaying strategies. Journal of Economic Psychology, 30(3), 405-418. https://doi.org/10.1016/j.joep.2008.10.004

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