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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...
| Call Number: | Libro Electrónico |
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| Main Author: | |
| Format: | Electronic eBook |
| Language: | Inglés |
| Published: |
New York :
Cambridge University Press,
2007.
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| Subjects: | |
| Online Access: | Texto completo |
| Summary: | 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. |
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| Physical Description: | 1 online resource (xvii, 243 pages) : illustrations |
| Bibliography: | Includes bibliographical references (pages 207-232) and index. |
| ISBN: | 9781107322134 1107322138 9780511628238 0511628234 9781107317703 1107317703 0521876745 9780521876742 |