The Economic Psychology of Tax Behaviour - Hardback

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
• | Publisher: Cambridge University Press
• | Publication Date: Jun 21, 2007
• | Number of Pages: 264 pages
• | Binding: Hardback or Cased Book
• | ISBN-10: 0521876745
• | ISBN-13: 9780521876742