國立虎尾科技大學 |

The economic psychology of tax behaviour /

Record Type:	Language materials, printed : Monograph/item
Title/Author:	The economic psychology of tax behaviour // Erich Kirchler.
Author:	Kirchler, Erich,
Description:	1 online resource (xvii, 243 pages) :digital, PDF file(s). :
Notes:	Title from publisher's bibliographic system (viewed on 05 Oct 2015).
Subject:	Tax evasion. -
Online resource:	https://doi.org/10.1017/CBO9780511628238
ISBN:	9780511628238 (ebook)

The economic psychology of tax behaviour /
Kirchler, Erich,

The economic psychology of tax behaviour /Erich Kirchler. - 1 online resource (xvii, 243 pages) :digital, PDF file(s).

Title from publisher's bibliographic system (viewed on 05 Oct 2015).

Tax law, shadow economy and tax non-compliance -- Social representations of taxes -- Tax compliance decisions -- Self-employment and taxpaying -- Interaction between tax authorities and taxpayers -- Cautious conclusions.

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.

ISBN: 9780511628238 (ebook)Subjects--Topical Terms:

889308
Tax evasion.

LC Class. No.: HJ2305 / .K57 2007

Dewey Class. No.: 336.2001/9

The economic psychology of tax behaviour /
LDR:02162nam a2200301 i 4500 001 1122511
003 UkCbUP
005 20160219101749.0
006 m|||||o||d||||||||
007 cr||||||||||||
008 240926s2007||||enk o ||1 0|eng|d
020 $a 9780511628238 (ebook)
020 $z 9780521876742 (hardback)
020 $z 9780521757478 (paperback)
035 $a CR9780511628238
040 $a UkCbUP $b eng $e rda $c UkCbUP
050 0 0 $a HJ2305 $b .K57 2007
082 0 0 $a 336.2001/9 $2 22
100 1 $a Kirchler, Erich, $e author. $3 1438745
245 1 4 $a The economic psychology of tax behaviour / $c Erich Kirchler.
264 1 $a Cambridge : $b Cambridge University Press, $c 2007.
300 $a 1 online resource (xvii, 243 pages) : $b digital, PDF file(s).
336 $a text $b txt $2 rdacontent
337 $a computer $b c $2 rdamedia
338 $a online resource $b cr $2 rdacarrier
500 $a Title from publisher's bibliographic system (viewed on 05 Oct 2015).
505 0 $a Tax law, shadow economy and tax non-compliance -- Social representations of taxes -- Tax compliance decisions -- Self-employment and taxpaying -- Interaction between tax authorities and taxpayers -- Cautious conclusions.
520 $a 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.
650 0 $a Tax evasion. $3 889308
650 0 $a Taxation $x Psychological aspects. $3 798949
650 0 $a Taxation. $3 556259
650 0 $a Tax evasion $x Psychological aspects. $3 798948
776 0 8 $i Print version: $z 9780521876742
856 4 0 $u https://doi.org/10.1017/CBO9780511628238