By Erich Kirchler
Tax evasion is a posh phenomenon that's stimulated not only by means of financial reasons yet by means of mental elements to boot. Economic-psychological learn specializes in person and social representations of taxation in addition to decision-making. during this ebook, Erich Kirchler assembles study on tax compliance, with a spotlight on tax evasion, and integrates the findings right into a version in accordance with the interplay weather among tax gurus and taxpayers. The interplay weather is outlined by way of voters' belief in gurus and the facility of gurus to manage taxpayers successfully; counting on belief and gear, both voluntary compliance, enforced compliance or no compliance are most probably results. that includes chapters at the social representations of taxation, decision-making and self-employed source of revenue tax behaviour, this e-book will attract researchers in financial psychology, behavioural economics and public management.