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The economic psychology of tax behaviour /

紀錄類型:	書目-語言資料,印刷品 : Monograph/item
正題名/作者:	The economic psychology of tax behaviour // Erich Kirchler.
作者:	Kirchler, Erich,
面頁冊數:	1 online resource (xvii, 243 pages) :digital, PDF file(s). :
附註:	Title from publisher's bibliographic system (viewed on 05 Oct 2015).
標題:	Tax evasion - Psychological aspects. -
電子資源:	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:

798948
Tax evasion
--Psychological aspects.

LC Class. No.: HJ2305 / .K57 2007

Dewey Class. No.: 336.2001/9

The economic psychology of tax behaviour /
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