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The Economic Psychology of Tax Behavior
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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
- Integrates economic and psychological perspectives on tax evasion, unlike the majority of economic studies on this topic
- Presents a model to describe tax behaviour, originating from the interaction climate between tax authorities and taxpayers
- Features chapters on the social representations of taxation, decision-making, and self-employed income tax behaviour
Erich Kirchler - Personal Name
38 ECO eri
9780521757478
38 ECO eri
Book
English
Cambridge University Press
2009
Austria
xvii, 243 p, 22.5 cm
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