The Economic Psychology of Tax Behaviour

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Cambridge University Press, Jun 21, 2007 - Psychology
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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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Contents

Introduction
1
Tax law the shadow economy and tax noncompliance
5
22 Shadow economy
13
23 Tax compliance versus noncompliance
21
232 Diffusion of income tax evasion
23
Social representations of taxes
28
31 Subjective knowledge and mental concepts
31
312 Subjective concepts of taxation
39
Tax compliance decisions
103
41 Audit probabilities fines tax rate and income effects
107
411 Audit rates
108
412 Fines
111
413 Marginal tax rate
114
414 Income
115
415 Reasons for weak effects of audits and fines
116
42 Repeated audits
118

32 Attitudes
49
33 Norms
58
331 Personal norms
59
332 Social norms
64
333 Societal norms
70
perceived opportunities of noncompliance
72
35 Fairness
73
351 Distributive justice
78
352 Procedural justice
84
353 Retributive justice
87
354 Individual and situational differences in justice concerns
90
355 Justice and social identification
93
36 Motivation to comply
96
362 Tax morale
99
43 Heuristics biases and framing effects
129
Selfemployment and taxpaying
152
Interaction between tax authorities and taxpayers
167
Cautious conclusions
182
72 Summary of research findings
187
721 Interaction between tax authorities and taxpayers
189
722 Social representations of taxes
191
723 Deciding to pay taxes
197
724 Selfemployment and paying taxes out of pocket
200
trust in authorities and voluntary compliance versus power of authorities and enforced compliance
202
References
207
Index
233
Copyright

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Page 216 - Friedland, N. (1982), A Note on Tax Evasion as a Function of the Quality of Information about the Magnitude and Credibility of Threatened Fines: Some Preliminary Research, Journal of Applied Social Psychology 12: 54-59.

About the author (2007)

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.

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