Mental budgeting of the self-employed without personnel

Gerrit Antonides and I. Manon de Groot

Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), 2022, vol. 98, issue C

Abstract: We report on three studies on mental budgeting, the first one including qualitative interviews, the second and third developing a mental budgeting scale and its relationship with tax compliance, respectively, in a large survey among self-employed people without personnel. The qualitative study revealed four aspects of mental budgeting: budgeting, making reservations, nonfungibility, and compensation. The quantitative study yielded a 13-item reliable one- dimensional Mental Budgeting scale capturing three of the aspects. Two measures of tax compliance were positively related to mental budgeting, controlling for endogeneity. Female gender, age, and self- reported knowledge of financial issues were positively related to the mental budgeting scale.

Keywords: Mental budgeting; Self-employed; Tax compliance; Scale construction; Interviews (search for similar items in EconPapers)
Date: 2022
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (1)

Downloads: (external link)
http://www.sciencedirect.com/science/article/pii/S2214804322000271
Full text for ScienceDirect subscribers only

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:eee:soceco:v:98:y:2022:i:c:s2214804322000271

DOI: 10.1016/j.socec.2022.101852

Access Statistics for this article

Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics) is currently edited by Pablo Brañas Garza

More articles in Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics) from Elsevier
Bibliographic data for series maintained by Catherine Liu ().