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About this product
- DescriptionTax evasion is a complex phemen which is influenced t just by ecomic motives but by psychological factors as well. Ecomic-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 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 ecomic psychology, behavioural ecomics and public administration.
- Author BiographyErich 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.
- Author(s)Erich Kirchler
- PublisherCambridge University Press
- Date of Publication22/01/2009
- SubjectEconomics: Professional & General
- Place of PublicationCambridge
- Country of PublicationUnited Kingdom
- ImprintCambridge University Press
- Content Note19 tables
- Weight390 g
- Width152 mm
- Height228 mm
- Spine15 mm
- Foreword byValerie Braithwaite
- Format DetailsTrade paperback (US)
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