The DOI matches its Crossref record; 285 of the 285 references it cites were found in a registry or an index.
The Economic Psychology of Tax Behaviour
Abstract
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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Cites
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Cited by
The behavioralist as tax collector: Using natural field experiments to enhance tax compliance
Hallsworth, M., List, J. A., Metcalfe, R. D., & Vlaev, I. (2017) · Journal of Public Economics · doi:10.1016/j.jpubeco.2017.02.003 · Cited by 764
Perception on justice, trust and tax compliance behavior in Malaysia
Faizal, S. M., Palil, M. R., Maelah, R., & Ramli, R. (2017) · Kasetsart Journal of Social Sciences · doi:10.1016/j.kjss.2016.10.003 · Cited by 84
Olivola, C. Y., & Sussman, A. B. (2015) · The Cambridge Handbook of Consumer Psychology · doi:10.1017/cbo9781107706552.021 · Cited by 16
Lay People Representations on the Common Good and Its Financial Provision
Castiglioni, C., Lozza, E., & Bosio, A. C. (2018) · Sage Open · doi:10.1177/2158244018807247 · Cited by 12
Metadata
- Authors
- Kirchler, E., & Braithwaite, V.
- Venue
- Cambridge University Press eBooks
- Publisher
- Cambridge University Press
- Published
- 2007-06-21
- OpenAlex
- W1499825414
- Cited by
- 1,206
- References
- 285
- FWCI
- 27.72
- Type
- book
- Language
- en
- Open access
- closed
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