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The Economic Psychology of Tax Behaviour

Erich Kirchler
Livre broché | Anglais
52,95 €
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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.

Spécifications

Parties prenantes

Auteur(s) :
Editeur:

Contenu

Nombre de pages :
264
Langue:
Anglais

Caractéristiques

EAN:
9780521757478
Date de parution :
22-01-09
Format:
Livre broché
Format numérique:
Trade paperback (VS)
Dimensions :
150 mm x 224 mm
Poids :
430 g

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