The Economic Psychology of Tax Behaviour
Understanding the Psychological Factors Behind Tax Compliance
Format:Paperback
Publisher:Cambridge University Press
Published:22nd Jan '09
Currently unavailable, and unfortunately no date known when it will be back
This insightful exploration of tax evasion examines the psychological factors influencing taxpayer behaviour. The Economic Psychology of Tax Behaviour offers a model for understanding compliance dynamics.
In The Economic Psychology of Tax Behaviour, Erich Kirchler explores the intricate dynamics of tax evasion through an economic-psychological lens. This comprehensive study emphasizes the importance of the interaction climate between tax authorities and taxpayers, highlighting how trust and control impact compliance. By examining the social representations of taxation, the book delves into the psychological factors that influence decision-making, particularly in relation to self-employed individuals and their tax behaviours.
The author presents a model that illustrates the varying outcomes of tax compliance based on the levels of trust and authority power. Kirchler argues that a positive interaction climate can lead to voluntary compliance, while a lack of trust may result in enforced compliance or even non-compliance. This nuanced understanding of tax behaviour is crucial for policymakers and researchers alike, as it sheds light on the motivations behind individuals' decisions regarding tax obligations.
Additionally, The Economic Psychology of Tax Behaviour serves as a valuable resource for students and professionals in fields such as economic psychology, behavioural economics, and public administration. By integrating empirical research findings with theoretical frameworks, Kirchler provides a robust foundation for understanding the complexities of tax compliance and evasion. This book is not just an academic text; it is a call to reconsider how tax systems are structured to foster a more cooperative relationship between authorities and citizens.
'This is an interesting, comprehensive and excellent examination of the behavioural aspects of tax compliance and evasion based on insights from social and cognitive psychology, behavioural 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
ISBN: 9780521757478
Dimensions: 229mm x 152mm x 15mm
Weight: 390g
264 pages