Anxiety toward the Tax Authority - Scale development

2026 Preprint Open access

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Authors: Frank T. Doolaard, Marret K. Noordewier, WILCO W. VAN DIJK
DOI: 10.17605/osf.io/asbu8
Cited by: 0

Abstract

In this first study, we develop a scale to measure anxiety toward the tax authority, and measure construct validity.

Fields of Study & Subjects

Taxation and Compliance Studies Economic and Fiscal Studies Decision-Making and Behavioral Economics

Publication details

Publication date
1 January 2026
Language
EN
Document type
Preprint