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Title | The Economic psychology of tax behaviour |
Edition | |
Call Number | 336.20019 KIR |
ISBN/ISSN | 0-521-75747-8 |
Author(s) | Kirchler, Erich - Personal Name |
Subject(s) | Tax evalion Taxation-Psychological aspects |
Classification | 336.20019 KIR |
Series Title | GMD | Text |
Language | English |
Publisher | Cambridge Univdersity Press |
Publishing Year | 2007 |
Publishing Place | Cambridge |
Collation | xvii, 243p |
Abstract/Notes | motives but psychological factors as well. Economic-psychological research focuses on individual and social representations of taxation as well as decision-making. In this 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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