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.
Interdisciplinary approach, relevant to social psychology, economic psychology and decision making Innovative research methods, including, long-term diary study of forty couples Relevant to everyday life, so of interest not only to psychologists, but social scientists and those working in consumer research
Written by two leading psychologists, this timely publication is the only up-to-date, English-language textbook on economic psychology. Focused on application, it is an essential resource for advanced undergraduate and postgraduate courses on economic psychology, behavioural economics and social psychology, in both business and psychology departments.
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.
When the SARS-CoV-2 virus reached us in Europe, we panicked. Life was scaled down to the bare essentials and tentatively loosened up again. The lockdown is followed by huge changes. There is no return to familiar normality in sight. How did we experience the threat to our health and the changes to the familiar rituals of life? What followed shock and fear? How did we manage to discard long-rehearsed rituals and accept the challenges? How will we talk about the policies after the lockdown, what will we remember and what will we have learned from the crisis? This Essential offers an economic psychological analysis of the complex interplay between state, organisations and people from the beginning of the crisis to the repair phase.
This paper employs unique tax administrative data and operational audit information from a sample of approximately 7,500 self-employed U.S. taxpayers to investigate the effects of operational tax audits on future reporting behavior. Our estimates indicate that audits can have substantial deterrent or counter-deterrent effects. Among those taxpayers who receive an additional tax assessment, reported taxable income is estimated to be 64% higher in the first year after the audit than it would have been in the absence of the audit. In contrast, among those taxpayers who do not receive an additional tax assessment, reported taxable income is estimated to be approximately 15% lower the year after the audit than it would have been had the audit not taken place. Our results suggest that improved targeting of audits towards noncompliant taxpayers would not only yield more direct audit revenue, it would also pay dividends in terms of future tax collections.
Written by two leading psychologists, this timely publication is the only up-to-date, English-language textbook on economic psychology. Focused on application, it is an essential resource for advanced undergraduate and postgraduate courses on economic psychology, behavioural economics and social psychology, in both business and psychology departments.
When the SARS-CoV-2 virus reached us in Europe, we panicked. Life was scaled down to the bare essentials and tentatively loosened up again. The lockdown is followed by huge changes. There is no return to familiar normality in sight. How did we experience the threat to our health and the changes to the familiar rituals of life? What followed shock and fear? How did we manage to discard long-rehearsed rituals and accept the challenges? How will we talk about the policies after the lockdown, what will we remember and what will we have learned from the crisis? This Essential offers an economic psychological analysis of the complex interplay between state, organisations and people from the beginning of the crisis to the repair phase.
This paper employs unique tax administrative data and operational audit information from a sample of approximately 7,500 self-employed U.S. taxpayers to investigate the effects of operational tax audits on future reporting behavior. Our estimates indicate that audits can have substantial deterrent or counter-deterrent effects. Among those taxpayers who receive an additional tax assessment, reported taxable income is estimated to be 64% higher in the first year after the audit than it would have been in the absence of the audit. In contrast, among those taxpayers who do not receive an additional tax assessment, reported taxable income is estimated to be approximately 15% lower the year after the audit than it would have been had the audit not taken place. Our results suggest that improved targeting of audits towards noncompliant taxpayers would not only yield more direct audit revenue, it would also pay dividends in terms of future tax collections.
Motivation ist weder auf "die Karotte vor der Nase" zu reduzieren, noch ist die Möglichkeit, Mitarbeiter zu motivieren, ein Mythos. Motivation umfasst komplexe Aspekte der Interaktion zwischen Organisation und Individuum. Menschliche Motive, der Wille zur Erreichung eines gesetzten Zieles und die dafür notwendigen Handlungen müssen berücksichtigt werden. Das Buch bietet einen Überblick zu Ergebnissen der Motivationsforschung und praktischen Anwendungsmöglichkeiten.
This will help us customize your experience to showcase the most relevant content to your age group
Please select from below
Login
Not registered?
Sign up
Already registered?
Success – Your message will goes here
We'd love to hear from you!
Thank you for visiting our website. Would you like to provide feedback on how we could improve your experience?
This site does not use any third party cookies with one exception — it uses cookies from Google to deliver its services and to analyze traffic.Learn More.