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The Economic Psychology of tax Behaviour
Erich Kirchler (Author)
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Cambridge University Press
· Hardcover
The Economic Psychology of tax Behaviour - Erich Kirchler
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Origin: Spain
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Synopsis "The Economic Psychology of tax Behaviour"
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.
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All books in our catalog are Original.
The book is written in English.
The binding of this edition is Hardcover.
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