The Economic Psychology of Tax Behaviour

by ValerieBraithwaite (Foreword), ErichKirchler (Author)

• Used

  Hardcover
  2007

  $72.31

  This 2007 book assembles the findings of economic-psychological research on tax compliance with a focus on tax evasion.

• New

  Paperback
  2009

  $41.07

  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.

• New

  Hardcover
  2007

  $132.45

  This 2007 book assembles the findings of economic-psychological research on tax compliance with a focus on tax evasion.