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Developing Alternative Frameworks for Explaining Tax Compliance

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amnesties
ATO
Audit Probability
Audit Rate
australian
authorities
behavioural public finance
Category=KCA
Category=KCC
Category=KCL
Category=KFCP
Compliance Behavior
Direct Democracies
Dummy Variable
economic psychology compliance
empirical audit models
eq_bestseller
eq_business-finance-law
eq_isMigrated=1
eq_isMigrated=2
eq_nobargain
eq_non-fiction
evasion
Explaining Tax Compliance
fiscal
Gift Payments
governance and corruption studies
honest
Horizontal Reciprocity
Income Component
Increases Tax Evasion
Lac Region
morale
Multiple Treatment Effects
Nash Equilibrium
Occupational Group Membership
office
Process Based Model
psychological tax contract theory
rate
social norms taxation
Tax Amnesties
Tax Authorities
Tax Compliance
Tax Evasion
Tax Morale
tax morale research
Tax Non-compliance
Tax Rate Increase
taxpayers
Vice Versa
Younger Taxpayers

Product details

  • ISBN 9780415750035
  • Weight: 476g
  • Dimensions: 156 x 234mm
  • Publication Date: 11 Nov 2013
  • Publisher: Taylor & Francis Ltd
  • Publication City/Country: GB
  • Product Form: Paperback
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Description

Over the last several decades, there has been a growing interest in theoretical, empirical, and experimental work on all aspects of tax compliance and tax evasion. The essays in this volume summarize the existing state of knowledge of tax compliance and tax evasion, present new thinking about this issue, and analyze the empirical relevance of these new perspectives. The original essays in this volume represent an attempt to provide a framework on compliance that moves beyond the economics-of-crime perspective, one that provides a more complete understanding of individual (and group) decisions, and one that is more consistent with empirical evidence.

It is the insights of behavioural economics that provide much of the bases for these essays and the main theme running through this book is that the basic model of individual choice must be expanded, by introducing some aspects of behaviour or motivation considered explicitly by other social sciences.

About

James Alm is Professor of Economics at Georgia State University.

Jorge Martinez-Vazquez is Professor of Economics at Georgia State University.

Benno Torgler is Professor of Economics at Queensland University of Technology.