The Economic Psychology of Tax Behaviour 在线电子书 pdf 下载 txt下载 epub 下载 mobi 下载 2024


The Economic Psychology of Tax Behaviour

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Kirchler, Erich 作者
译者
2009-1 出版日期
264 页数
$ 48.59 价格
丛书系列
9780521757478 图书编码

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The Economic Psychology of Tax Behaviour 在线电子书 epub 下载 mobi 下载 pdf 下载 txt 下载 2024

The Economic Psychology of Tax Behaviour 在线电子书 epub 下载 mobi 下载 pdf 下载 txt 下载 2024

The Economic Psychology of Tax Behaviour 在线电子书 pdf 下载 txt下载 epub 下载 mobi 下载 2024



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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.

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