The Economic Psychology of Tax Behaviour

By Erich Kirchler

Book Overview

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.

• Format: Paperback
• Language: English
• ISBN: 0521757479
• ISBN13: 9780521757478
• Release Date: February 2011
• Publisher: Cambridge University Press
• Length: 264 Pages
• Weight: 0.96 lbs.
• Dimensions: 0.6" x 5.9" x 8.8"