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Tax Evasion : An Experimental Approach, Paperback / softback Book

Tax Evasion : An Experimental Approach Paperback / softback

Edited by Paul Webley, Henry Robben, Henk Elffers, Dick Hessing

Part of the European Monographs in Social Psychology series

Paperback / softback

Description

The aim of this book, first published in 1991, is not to examine the moral or economic rights and wrongs of the issue, but to introduce a fresh way of exploring this old but growing problem.

Research into tax evasion has been bedevilled with measurement problems: the hidden economy has been well named.

The key is to design experimental situations that engage the same psychological processes as their real-world counterparts.

This has been achieved by embedding the declaration of taxes in simulated business games.

A feature of the research is that it is cross-national (carried out in the Netherlands and the UK), which also enhances ecological validity.

This work will be of particular interest to applied social psychologists, tax researchers and experimental economists.

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