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The Economic Psychology of Tax Behaviour

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Páginas
264 páginas
Tiempo de lectura
10 horas

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Focusing on the interplay between economic motives and psychological factors, this book explores tax evasion through a comprehensive model of taxpayer and authority interactions. It emphasizes the importance of trust in authorities and their control power, which influences compliance levels. Key topics include social representations of taxation and the decision-making processes of self-employed individuals regarding income tax. Aimed at researchers in economic psychology, behavioral economics, and public administration, it offers valuable insights into tax compliance dynamics.

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The Economic Psychology of Tax Behaviour, Erich Kirchler

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Publicado en
2009
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