Cargando…

The economic psychology of tax behaviour /

Tax evasion is a complex phenomenon which is influenced not just by economic motives but by psychological factors as well. Economic-psychological research focuses on individual and social representations of taxation as well as decision-making. In this 2007 book, Erich Kirchler assembles research on...

Descripción completa

Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: Kirchler, Erich
Formato: Electrónico eBook
Idioma:Inglés
Publicado: New York : Cambridge University Press, 2007.
Temas:
Acceso en línea:Texto completo

MARC

LEADER 00000cam a2200000 a 4500
001 EBSCO_ocn829706627
003 OCoLC
005 20231017213018.0
006 m o d
007 cr cnu---unuuu
008 130311s2007 nyua ob 001 0 eng d
010 |z  2007007404 
040 |a N$T  |b eng  |e pn  |c N$T  |d FTU  |d E7B  |d FCMBL  |d OCLCF  |d YDXCP  |d AU@  |d OCLCQ  |d OCLCA  |d UAB  |d OCLCQ  |d OCLCO  |d OCLCQ  |d YDX  |d INARC  |d OCLCO 
019 |a 724675094  |a 872762375  |a 1380388313  |a 1391402371 
020 |a 9781107322134  |q (electronic bk.) 
020 |a 1107322138  |q (electronic bk.) 
020 |a 9780511628238  |q (electronic bk.) 
020 |a 0511628234  |q (electronic bk.) 
020 |z 9780521876742 
020 |z 0521876745 
020 |a 9781107317703  |q (electronic bk.) 
020 |a 1107317703  |q (electronic bk.) 
020 |a 0521876745 
020 |a 9780521876742 
024 3 |a 9780521876742 
029 1 |a AU@  |b 000052672247 
029 1 |a NZ1  |b 14262029 
035 |a (OCoLC)829706627  |z (OCoLC)724675094  |z (OCoLC)872762375  |z (OCoLC)1380388313  |z (OCoLC)1391402371 
050 4 |a HJ2305  |b .K57 2007eb 
072 7 |a BUS  |x 064020  |2 bisacsh 
082 0 4 |a 336.2001/9  |2 22 
084 |a 83.05  |2 bcl 
084 |a CW 7400  |2 rvk 
084 |a QL 410  |2 rvk 
049 |a UAMI 
100 1 |a Kirchler, Erich. 
245 1 4 |a The economic psychology of tax behaviour /  |c Erich Kirchler. 
260 |a New York :  |b Cambridge University Press,  |c 2007. 
300 |a 1 online resource (xvii, 243 pages) :  |b illustrations 
336 |a text  |b txt  |2 rdacontent 
337 |a computer  |b c  |2 rdamedia 
338 |a online resource  |b cr  |2 rdacarrier 
504 |a Includes bibliographical references (pages 207-232) and index. 
505 0 |a Tax law, shadow economy and tax non-compliance -- Social representations of taxes -- Tax compliance decisions -- Self-employment and taxpaying -- Interaction between tax authorities and taxpayers -- Cautious conclusions. 
588 0 |a Print version record. 
520 |a Tax evasion is a complex phenomenon which is influenced not just by economic motives but by psychological factors as well. Economic-psychological research focuses on individual and social representations of taxation as well as decision-making. In this 2007 book, Erich Kirchler assembles research on tax compliance, with a focus on tax evasion, and integrates the findings into a model based on the interaction climate between tax authorities and taxpayers. The interaction climate is defined by citizens' trust in authorities and the power of authorities to control taxpayers effectively; depending on trust and power, either voluntary compliance, enforced compliance or no compliance are likely outcomes. Featuring chapters on the social representations of taxation, decision-making and self-employed income tax behaviour, this book will appeal to researchers in economic psychology, behavioural economics and public administration. 
590 |a eBooks on EBSCOhost  |b EBSCO eBook Subscription Academic Collection - Worldwide 
650 0 |a Taxation  |x Psychological aspects. 
650 0 |a Taxation. 
650 0 |a Tax evasion  |x Psychological aspects. 
650 2 |a Taxes 
650 6 |a Impôt  |x Aspect psychologique. 
650 6 |a Impôt. 
650 6 |a Fraude fiscale  |x Aspect psychologique. 
650 7 |a BUSINESS & ECONOMICS  |x International  |x Taxation.  |2 bisacsh 
650 7 |a Tax evasion  |x Psychological aspects  |2 fast 
650 7 |a Taxation  |2 fast 
650 7 |a Taxation  |x Psychological aspects  |2 fast 
650 7 |a Finanzpsychologie  |2 gnd 
650 7 |a Direkta skatter  |x psykologiska aspekter.  |2 sao 
650 7 |a Skattebrott.  |2 sao 
776 0 8 |i Print version:  |a Kirchler, Erich.  |t Economic psychology of tax behaviour.  |d New York : Cambridge University Press, 2007  |z 9780521876742  |w (DLC) 2007007404  |w (OCoLC)85692765 
856 4 0 |u https://ebsco.uam.elogim.com/login.aspx?direct=true&scope=site&db=nlebk&AN=529373  |z Texto completo 
938 |a ebrary  |b EBRY  |n ebr10461145 
938 |a EBSCOhost  |b EBSC  |n 529373 
938 |a YBP Library Services  |b YANK  |n 10256479 
938 |a YBP Library Services  |b YANK  |n 10435471 
938 |a Internet Archive  |b INAR  |n economicpsycholo0000kirc 
994 |a 92  |b IZTAP