The Economic Psychology of Tax Behaviour
Seiten
2009
Cambridge University Press (Verlag)
978-0-521-75747-8 (ISBN)
Cambridge University Press (Verlag)
978-0-521-75747-8 (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 | 22.1.2009 |
---|---|
Vorwort | Valerie Braithwaite |
Zusatzinfo | 19 Tables, unspecified |
Verlagsort | Cambridge |
Sprache | englisch |
Maße | 152 x 229 mm |
Gewicht | 390 g |
Themenwelt | Geisteswissenschaften ► Psychologie ► Verhaltenstherapie |
Medizin / Pharmazie ► Medizinische Fachgebiete ► Psychiatrie / Psychotherapie | |
Recht / Steuern ► Steuern / Steuerrecht | |
Sozialwissenschaften ► Politik / Verwaltung ► Staat / Verwaltung | |
Wirtschaft ► Volkswirtschaftslehre ► Mikroökonomie | |
Wirtschaft ► Volkswirtschaftslehre ► Wirtschaftspolitik | |
ISBN-10 | 0-521-75747-9 / 0521757479 |
ISBN-13 | 978-0-521-75747-8 / 9780521757478 |
Zustand | Neuware |
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