The Economic Psychology of Tax Behaviour

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Sprache: Englisch

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Beschreibung

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.

Über den Autor

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.

Inhaltsverzeichnis

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.

Details

Erscheinungsjahr:	2009
Genre:	Importe , Psychologie
Produktart:	Ratgeber
Rubrik:	Geisteswissenschaften
Medium:	Taschenbuch
Inhalt:	Kartoniert / Broschiert
ISBN-13:	9780521757478
ISBN-10:	0521757479
Sprache:	Englisch
Einband:	Kartoniert / Broschiert
Autor:	Kirchler, Erich
Hersteller:	Cambridge University Press
Verantwortliche Person für die EU:	Libri GmbH, Europaallee 1, D-36244 Bad Hersfeld, gpsr@libri.de
Maße:	229 x 152 x 16 mm
Von/Mit:	Erich Kirchler
Erscheinungsdatum:	22.01.2009
Gewicht:	0,434 kg