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...
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Format: | Elektronisch E-Book |
Sprache: | English |
Veröffentlicht: |
New York :
Cambridge University Press,
2007.
|
Schlagworte: | |
Online-Zugang: | Volltext |
Zusammenfassung: | 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. |
Beschreibung: | 1 online resource (xvii, 243 pages) : illustrations |
Bibliographie: | Includes bibliographical references (pages 207-232) and index. |
ISBN: | 9781107322134 1107322138 9780511628238 0511628234 9781107317703 1107317703 9780521876742 0521876745 |
Internformat
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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. | ||
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author | Kirchler, Erich |
author_facet | Kirchler, Erich |
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contents | 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. |
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dewey-raw | 336.2001/9 |
dewey-search | 336.2001/9 |
dewey-sort | 3336.2001 19 |
dewey-tens | 330 - Economics |
discipline | Psychologie Wirtschaftswissenschaften |
format | Electronic eBook |
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spelling | Kirchler, Erich. The economic psychology of tax behaviour / Erich Kirchler. New York : Cambridge University Press, 2007. 1 online resource (xvii, 243 pages) : illustrations text txt rdacontent computer c rdamedia online resource cr rdacarrier Includes bibliographical references (pages 207-232) and index. 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. 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. Print version record. Taxation Psychological aspects. Taxation. http://id.loc.gov/authorities/subjects/sh85132846 Tax evasion Psychological aspects. Taxes https://id.nlm.nih.gov/mesh/D013660 Impôt Aspect psychologique. Impôt. Fraude fiscale Aspect psychologique. BUSINESS & ECONOMICS International Taxation. bisacsh Tax evasion Psychological aspects fast Taxation fast Taxation Psychological aspects fast Finanzpsychologie gnd http://d-nb.info/gnd/4154423-7 Direkta skatter psykologiska aspekter. sao Skattebrott. sao has work: The economic psychology of tax behaviour (Text) https://id.oclc.org/worldcat/entity/E39PCGfKKb6wdP8yctP4Hj3QD3 https://id.oclc.org/worldcat/ontology/hasWork Print version: Kirchler, Erich. Economic psychology of tax behaviour. New York : Cambridge University Press, 2007 9780521876742 (DLC) 2007007404 (OCoLC)85692765 FWS01 ZDB-4-EBA FWS_PDA_EBA https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=529373 Volltext CBO01 ZDB-4-EBA FWS_PDA_EBA https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=529373 Volltext |
spellingShingle | Kirchler, Erich The economic psychology of tax behaviour / 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. Taxation Psychological aspects. Taxation. http://id.loc.gov/authorities/subjects/sh85132846 Tax evasion Psychological aspects. Taxes https://id.nlm.nih.gov/mesh/D013660 Impôt Aspect psychologique. Impôt. Fraude fiscale Aspect psychologique. BUSINESS & ECONOMICS International Taxation. bisacsh Tax evasion Psychological aspects fast Taxation fast Taxation Psychological aspects fast Finanzpsychologie gnd http://d-nb.info/gnd/4154423-7 Direkta skatter psykologiska aspekter. sao Skattebrott. sao |
subject_GND | http://id.loc.gov/authorities/subjects/sh85132846 https://id.nlm.nih.gov/mesh/D013660 http://d-nb.info/gnd/4154423-7 |
title | The economic psychology of tax behaviour / |
title_auth | The economic psychology of tax behaviour / |
title_exact_search | The economic psychology of tax behaviour / |
title_full | The economic psychology of tax behaviour / Erich Kirchler. |
title_fullStr | The economic psychology of tax behaviour / Erich Kirchler. |
title_full_unstemmed | The economic psychology of tax behaviour / Erich Kirchler. |
title_short | The economic psychology of tax behaviour / |
title_sort | economic psychology of tax behaviour |
topic | Taxation Psychological aspects. Taxation. http://id.loc.gov/authorities/subjects/sh85132846 Tax evasion Psychological aspects. Taxes https://id.nlm.nih.gov/mesh/D013660 Impôt Aspect psychologique. Impôt. Fraude fiscale Aspect psychologique. BUSINESS & ECONOMICS International Taxation. bisacsh Tax evasion Psychological aspects fast Taxation fast Taxation Psychological aspects fast Finanzpsychologie gnd http://d-nb.info/gnd/4154423-7 Direkta skatter psykologiska aspekter. sao Skattebrott. sao |
topic_facet | Taxation Psychological aspects. Taxation. Tax evasion Psychological aspects. Taxes Impôt Aspect psychologique. Impôt. Fraude fiscale Aspect psychologique. BUSINESS & ECONOMICS International Taxation. Tax evasion Psychological aspects Taxation Taxation Psychological aspects Finanzpsychologie Direkta skatter psykologiska aspekter. Skattebrott. |
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