The Economic Psychology of Tax Behaviour (ePub)
(Sprache: Englisch)
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...
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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.
Bibliographische Angaben
- Autor: Erich Kirchler
- 2007, Englisch
- ISBN-10: 1139810723
- ISBN-13: 9781139810722
- Erscheinungsdatum: 21.06.2007
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eBook Informationen
- Dateiformat: ePub
- Größe: 7.03 MB
- Mit Kopierschutz
Sprache:
Englisch
Kopierschutz
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