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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Bibliographische Detailangaben
1. Verfasser: Kirchler, Erich
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

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