TY  - BOOK
AU  - Kirchler,Erich
TI  - The Economic psychology of tax behaviour
SN  - 9780521876742
U1  - 336.20019 
PY  - 2007///
CY  - Cambridge
PB  - Cambridge University Press
KW  - Tax evasion
KW  - Psychological aspects
KW  - Taxation
KW  - Economic aspects
N1  - 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
ER  -