The aim of this book, first published in 1991, is not to examine
the moral or economic rights and wrongs of the issue, but to
introduce a fresh way of exploring this old but growing problem.
Research into tax evasion has been bedevilled with measurement
problems: the hidden economy has been well named. The key is to
design experimental situations that engage the same psychological
processes as their real-world counterparts. This has been achieved
by embedding the declaration of taxes in simulated business games.
A feature of the research is that it is cross-national (carried out
in the Netherlands and the UK), which also enhances ecological
validity. This work will be of particular interest to applied
social psychologists, tax researchers and experimental economists.
General
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