The Economic Psychology of Tax Behaviour
Seiten
2007
Cambridge University Press (Verlag)
978-0-521-87674-2 (ISBN)
Cambridge University Press (Verlag)
978-0-521-87674-2 (ISBN)
Kirchler uses economic-psychological research on tax evasion to develop a model based on the interaction climate between tax authorities and taxpayers. Featuring chapters on the social representations of taxation, decision-making and self-employed income tax behaviour, this paperback edition is suited to students reading economic psychology, behavioural economics, and public administration.
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.
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.
Erich Kirchler is a Professor in the Faculty of Psychology at the University of Vienna. His research interests include economic psychology, household financial decision-making and tax behaviour, and he has written several books in these areas.
Foreword Valerie Braithwaite; Preface; 1. Introduction; 2. Tax law, the shadow economy and tax non-compliance; 3. Social representations of taxes; 4. Tax compliance decisions; 5. Self-employment and taxpaying; 6. Interaction between tax authorities and taxpayers; 7. Cautious conclusions.
| Erscheint lt. Verlag | 21.6.2007 |
|---|---|
| Vorwort | Valerie Braithwaite |
| Zusatzinfo | 19 Tables, unspecified |
| Verlagsort | Cambridge |
| Sprache | englisch |
| Maße | 152 x 229 mm |
| Gewicht | 560 g |
| Themenwelt | Geisteswissenschaften ► Psychologie ► Verhaltenstherapie |
| Recht / Steuern ► Steuern / Steuerrecht | |
| Sozialwissenschaften ► Politik / Verwaltung ► Staat / Verwaltung | |
| Wirtschaft ► Volkswirtschaftslehre ► Mikroökonomie | |
| Wirtschaft ► Volkswirtschaftslehre ► Wirtschaftspolitik | |
| ISBN-10 | 0-521-87674-5 / 0521876745 |
| ISBN-13 | 978-0-521-87674-2 / 9780521876742 |
| Zustand | Neuware |
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