The Economic Psychology of Tax Behaviour

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The Economic Psychology of Tax Behaviour
Format:
Bog, paperback
Udgivelsesdato:
22-01-2009
Sprog:
Engelsk
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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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Bog, hardback

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Udgivelsesdato:
22-01-2009
ISBN13:
9780521757478
Vægt:
390 g
Dybde:
15 mm
Bredde:
152 mm
Højde:
229 mm
Format:
Paperback
  • Forfattere

  • Bibliotekernes beskrivelse

    Kirchler uses economic-psychological research on tax evasion to develop a model based on the interaction climate between tax authorities and taxpayers. Featuring chapters on the social representations of taxation, decision-making and self-employed income tax behaviour, this paperback edition is suited to students reading economic psychology, behavioural economics, and public administration. 19 Tables, unspecified

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The Economic Psychology of Tax Behaviour

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  • Leveringstid 2-3 hverdage
  • Forventet levering 23-10-2019

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