nach der Bestellung gedruckt Neuware - Printed after ordering - The essays in this book 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 utilizing insights from behavioural economics.

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Bibliographic Details

Title: Developing Alternative Frameworks for Explaining Tax Compliance
Publisher: Routledge
Publication Date: 2013
Language: English
ISBN 10: 0415750032
ISBN 13: 9780415750035
Binding: Taschenbuch
Condition: Neu
Dimensions: 234 millimeters width by 156 millimeters height by 17 millimeters depth
Weight: 485 grams

About this title

Synopsis

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 the Author

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.

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