Coverart for item
The Resource The economic psychology of tax behaviour, Erich Kirchler, (electronic resource)

The economic psychology of tax behaviour, Erich Kirchler, (electronic resource)

Label
The economic psychology of tax behaviour
Title
The economic psychology of tax behaviour
Statement of responsibility
Erich Kirchler
Creator
Subject
Language
eng
Summary
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.--
Assigning source
Provided by publisher
Cataloging source
UkCbUP
http://library.link/vocab/creatorName
Kirchler, Erich
Index
index present
Literary form
non fiction
Nature of contents
dictionaries
Series statement
Cambridge Social Sciences eBooks
http://library.link/vocab/subjectName
  • Tax evasion
  • Taxation
  • Taxation
  • Tax evasion
Label
The economic psychology of tax behaviour, Erich Kirchler, (electronic resource)
Link
http://ezproxy.eui.eu/login?url=https://doi.org/10.1017/CBO9780511628238
Instantiates
Publication
Carrier category
online resource
Carrier category code
cr
Carrier MARC source
rdacarrier
Content category
text
Content type code
txt
Content type MARC source
rdacontent
Contents
Tax law, shadow economy and tax non-compliance -- Social representations of taxes -- Tax compliance decisions -- Self-employment and taxpaying -- Interaction between tax authorities and taxpayers -- Cautious conclusions
Control code
CR9780511628238
Dimensions
unknown
Extent
1 online resource (xvii, 243 pages)
Form of item
online
Governing access note
Use of this electronic resource may be governed by a license agreement which restricts use to the European University Institute community. Each user is responsible for limiting use to individual, non-commercial purposes, without systematically downloading, distributing, or retaining substantial portions of information, provided that all copyright and other proprietary notices contained on the materials are retained. The use of software, including scripts, agents, or robots, is generally prohibited and may result in the loss of access to these resources for the entire European University Institute community
Isbn
9780511628238
Media category
computer
Media MARC source
rdamedia
Media type code
c
Other physical details
digital, PDF file(s).
Specific material designation
remote
System control number
(OCoLC)829706627
Label
The economic psychology of tax behaviour, Erich Kirchler, (electronic resource)
Link
http://ezproxy.eui.eu/login?url=https://doi.org/10.1017/CBO9780511628238
Publication
Carrier category
online resource
Carrier category code
cr
Carrier MARC source
rdacarrier
Content category
text
Content type code
txt
Content type MARC source
rdacontent
Contents
Tax law, shadow economy and tax non-compliance -- Social representations of taxes -- Tax compliance decisions -- Self-employment and taxpaying -- Interaction between tax authorities and taxpayers -- Cautious conclusions
Control code
CR9780511628238
Dimensions
unknown
Extent
1 online resource (xvii, 243 pages)
Form of item
online
Governing access note
Use of this electronic resource may be governed by a license agreement which restricts use to the European University Institute community. Each user is responsible for limiting use to individual, non-commercial purposes, without systematically downloading, distributing, or retaining substantial portions of information, provided that all copyright and other proprietary notices contained on the materials are retained. The use of software, including scripts, agents, or robots, is generally prohibited and may result in the loss of access to these resources for the entire European University Institute community
Isbn
9780511628238
Media category
computer
Media MARC source
rdamedia
Media type code
c
Other physical details
digital, PDF file(s).
Specific material designation
remote
System control number
(OCoLC)829706627

Library Locations

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