| The Economic Psychology of Tax Behaviour Contributor(s): Kirchler, Erich (Author), Braithwaite, Valerie (Foreword by) |
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ISBN: 0521876745 ISBN-13: 9780521876742 Publisher: Cambridge University Press OUR PRICE: $123.50 Product Type: Hardcover - Other Formats Published: July 2007 Annotation: Tax evasion is a complex phenomenon which is influenced not just by economic motives but psychological factors as well. Economic-psychological research focuses on individual and social representations of taxation as well as decision-making. In this 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. |
| Additional Information |
| BISAC Categories: - Psychology | Applied Psychology |
| Dewey: 336.200 |
| LCCN: 2007007404 |
| Physical Information: 0.72" H x 6.36" W x 9" (1.25 lbs) 264 pages |
| Descriptions, Reviews, Etc. |
| Publisher Description: 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. |
Contributor Bio(s): Kirchler, Erich: - 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. |