The Economic psychology of tax behaviour

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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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