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Download The Economic Psychology of Tax Behaviour by Erich Kirchler in PDF format completely FREE. No registration required, no payment needed. Get instant access to this valuable resource on PDFdrive.to!
About 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 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.
Detailed Information
| Author: | Erich Kirchler |
|---|---|
| Publication Year: | 2007 |
| ISBN: | 9780521876742 |
| Pages: | 262 |
| Language: | English |
| File Size: | 1.435 |
| Format: | |
| Price: | FREE |
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