| Document Type
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BL
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| Record Number
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1026712
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| Doc. No
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b781082
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| Main Entry
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Kirchler, Erich.
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| Title & Author
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The economic psychology of tax behaviour /\ Erich Kirchler.
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| Publication Statement
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New York :: Cambridge University Press,, 2007.
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| Page. NO
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1 online resource (xvii, 243 pages) :: illustrations
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| ISBN
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0511628234
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: 1107322138
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: 9780511628238
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: 9781107322134
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0521876745
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9780521876742
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| Bibliographies/Indexes
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Includes bibliographical references (pages 207-232) and index.
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| Contents
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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.
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| Abstract
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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.
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| Subject
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Tax evasion-- Psychological aspects.
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| Subject
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Taxation-- Psychological aspects.
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Taxation.
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BUSINESS ECONOMICS-- International-- Taxation.
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| Subject
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Tax evasion-- Psychological aspects.
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| Subject
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Taxation-- Psychological aspects.
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| Subject
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Taxation.
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| Subject
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Finanzpsychologie.
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| Dewey Classification
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336.2001/9
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| LC Classification
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HJ2305.K57 2007eb
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| NLM classification
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83.05bcl
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