The Economic Psychology of Tax Behaviour

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.