Economic Psychology of Tax Behaviour PDF
by Erich Kirchler
Description
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.
Information
-
Download - Immediately Available
- Format:PDF
- Publisher:Cambridge University Press
- Publication Date:21/06/2007
- Category:
- ISBN:9780511838132
Information
-
Download - Immediately Available
- Format:PDF
- Publisher:Cambridge University Press
- Publication Date:21/06/2007
- Category:
- ISBN:9780511838132
