The Economic Psychology of Tax Behaviour
Kirchler, Erich
| Autor: | Kirchler, Erich |
|---|---|
| Veröffentlichungsdatum: | 22.01.2009 |
| EAN: | 9780521757478 |
| Sprache: | Englisch |
| Seitenzahl: | 264 |
| Produktart: | Kartoniert / Broschiert |
| Verlag: | Cambridge University Press |
Produktinformationen "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 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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