Skip to content
Register Sign in Wishlist

The Economic Psychology of Tax Behaviour

$47.99 (C)

  • Date Published: March 2009
  • availability: Available
  • format: Paperback
  • isbn: 9780521757478

$ 47.99 (C)
Paperback

Add to cart Add to wishlist

Other available formats:
Hardback, eBook


Looking for an examination copy?

If you are interested in the title for your course we can consider offering an examination copy. To register your interest please contact collegesales@cambridge.org providing details of the course you are teaching.

Description
Product filter button
Description
Contents
Resources
Courses
About the Authors
  • 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.

    • Integrates economic and psychological perspectives on tax evasion, unlike the majority of economic studies on this topic
    • Presents a model to describe tax behaviour, originating from the interaction climate between tax authorities and taxpayers
    • Features chapters on the social representations of taxation, decision-making, and self-employed income tax behaviour
    Read more

    Reviews & endorsements

    "This is an interesting, comprehensive and excellent examination of the behavioral aspects of tax compliance and evasion - based on insights from social and cognitive psychology, behavioral economics, and game theory. Kirchler's book considers the role of economic incentives in tax compliance, but he also argues that factors such as moral considerations, fairness concerns, and the citizens' trust in the state play a crucial role. His broad approach makes the book interesting for both tax authorities and social scientists alike."
    -- Ernst Fehr, Director of the Institute for Empirical Research in Economics, University of Zürich

    "The Economic Psychology of Taxation is often seen by those outside the area as a rather dull business, suitable for anoraks and plodders. But taxation arouses passion, has an impact on people's behaviour and has serious repercussions for the wider economy. So it is very pleasing that Kirchler's book does full justice to the fascination of people's tax behaviour. His account is integrative, insightful and imaginative: it draws on research from a very wide range of social scientific scholarship and from these disparate ingredients creates an intellectual dish that is a real treat. This is a book with real substance; Kirchler is appropriately cautious in his conclusions, but actually there are very practical implications for tax authorities here and plenty of nuggets for social psychologists, economists and socio-legal scholars. Above all, this is a good read - and a good read that should be read."
    --Paul Webley, Professor of Economic Psychology, University of London

    See more reviews

    Customer reviews

    Not yet reviewed

    Be the first to review

    Review was not posted due to profanity

    ×

    , create a review

    (If you're not , sign out)

    Please enter the right captcha value
    Please enter a star rating.
    Your review must be a minimum of 12 words.

    How do you rate this item?

    ×

    Product details

    • Date Published: March 2009
    • format: Paperback
    • isbn: 9780521757478
    • length: 264 pages
    • dimensions: 229 x 152 x 15 mm
    • weight: 0.39kg
    • contains: 19 tables
    • availability: Available
  • Table of Contents

    Foreword Valerie Braithwaite
    Preface
    1. Introduction
    2. Tax law, the shadow economy and tax non-compliance
    3. Social representations of taxes
    4. Tax compliance decisions
    5. Self-employment and taxpaying
    6. Interaction between tax authorities and taxpayers
    7. Cautious conclusions.

  • Author

    Erich Kirchler, Universität Wien, Austria
    Erich Kirchler is a Professor in the Faculty of Psychology at the University of Vienna. His research interests include economic psychology, household financial decision-making and tax behaviour, and he has written several books in these areas.

    Foreword

    Valerie Braithwaite, Australian National University, Canberra

Sign In

Please sign in to access your account

Cancel

Not already registered? Create an account now. ×

Sorry, this resource is locked

Please register or sign in to request access. If you are having problems accessing these resources please email lecturers@cambridge.org

Register Sign in
Please note that this file is password protected. You will be asked to input your password on the next screen.

» Proceed

You are now leaving the Cambridge University Press website. Your eBook purchase and download will be completed by our partner www.ebooks.com. Please see the permission section of the www.ebooks.com catalogue page for details of the print & copy limits on our eBooks.

Continue ×

Continue ×

Continue ×

Find content that relates to you

Join us online

This site uses cookies to improve your experience. Read more Close

Are you sure you want to delete your account?

This cannot be undone.

Cancel

Thank you for your feedback which will help us improve our service.

If you requested a response, we will make sure to get back to you shortly.

×
Please fill in the required fields in your feedback submission.
×