The Economic Psychology of Tax Behaviour (Paperback) (ISBN-13: 9780521757478)

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.

Author: Erich Kirchler
ISBN-10: 0521757479
ISBN-13: 9780521757478
Publisher: Cambridge University Press
Language: English
Published: 01/22/2009
Pages: 264
Format: Paperback
Weight: 0.95lbs
Size: 8.80h x 5.90w x 0.60d