Supporting your high street Find out how »
Basket Image


The Economic Psychology of Tax Behaviour, Paperback / softback Book


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.


  • Format: Paperback / softback
  • Pages: 264 pages, 19 Tables, unspecified
  • Publisher: Cambridge University Press
  • Publication Date:
  • Category: Behavioural theory (Behaviourism)
  • ISBN: 9780521757478



Free Home Delivery

on all orders

Pick up orders

from local bookshops