The Economic Psychology of Tax Behaviour (Paperback)

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.

General

Imprint:	Cambridge UniversityPress
Country of origin:	United Kingdom
Release date:	2009
First published:	September 2011
Authors:	Erich Kirchler
Foreword by:	Valerie Braithwaite
Dimensions:	229 x 152 x 15mm (L x W x T)
Format:	Paperback - Trade
Pages:	243
ISBN-13:	978-0-521-75747-8
Categories:	Books > Business & Economics > Economics > General Books > Social sciences > Psychology > Philosophy & theory of psychology > Behavioural theory (Behaviourism) Books > Business & Economics > Finance & accounting > Finance > Public finance > Taxation Books > Money & Finance > Public finance > Taxation Promotions
LSN:	0-521-75747-9
Barcode:	9780521757478

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