The Economic Psychology of Tax Behaviour Paperback / softback
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: 22/01/2009
- Category: Behavioural theory (Behaviourism)
- ISBN: 9780521757478