The economic psychology of tax behaviour / Erich Kirchler.

Format:

Book

Author/Creator:

Kirchler, Erich, author.

Language:

English

Subjects (All):

Tax evasion.

Taxation--Psychological aspects.

Taxation.

Tax evasion--Psychological aspects.

Physical Description:

1 online resource (xvii, 243 pages) : digital, PDF file(s).

Place of Publication:

Cambridge : Cambridge University Press, 2007.

Language Note:

English

Summary:

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.

Contents:

Tax law, shadow economy and tax non-compliance

Social representations of taxes

Tax compliance decisions

Self-employment and taxpaying

Interaction between tax authorities and taxpayers

Cautious conclusions.

Notes:

Title from publisher's bibliographic system (viewed on 05 Oct 2015).

Includes bibliographical references and index.

ISBN:

1-107-19870-4

1-107-31863-7

1-107-32213-8

1-107-31674-X

1-107-31770-3

0-511-62823-4

1-299-39981-9

1-107-31578-6

OCLC:

776981131