TY  - CHAP
AB  - Abstract This study examines the impacts of three individual values on the willingness to pay and perceived fairness of use tax on Internet purchases. Analysis of survey data collected from 114 taxpayers reveals that while a strong sense of national identity is significantly correlated with fairness perceptions of use tax, it is not significantly related to perception of willingness to pay use tax. Our findings suggest that taxpayers with a high level of religiosity are more willing to pay use tax, although they do not perceive the use tax to be fair.
VL  - 27
SN  - 978-1-83909-185-8, 978-1-83909-186-5/1058-7497
DO  - 10.1108/S1058-749720200000027007
UR  - https://doi.org/10.1108/S1058-749720200000027007
AU  - Zhang Lixuan
AU  - Smith Eric
AU  - Gouldman Andrea
ED  - John Hasseldine
PY  - 2020
Y1  - 2020/01/01
TI  - The Effects of Individual Values on Willingness to Pay and Fairness Perceptions of Use Tax on Internet Purchases
T2  - Advances in Taxation
T3  - Advances in Taxation
PB  - Emerald Publishing Limited
SP  - 197
EP  - 221
Y2  - 2024/04/16
ER  -