The Impact of Outcome Orientation and Justice Concerns on Tax Compliance
Author: Michael Wenzel
Publisher:
Published: 2001
Total Pages: 53
ISBN-13: 9780642768056
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Why People Pay Taxes
Author: Joel Slemrod
Publisher:
Published: 1992
Total Pages: 361
ISBN-13: 9780472103386
DOWNLOAD EBOOKExperts discuss strategies for curtailing tax evasion
The Cambridge Handbook of Psychology and Economic Behaviour
Author: Alan Lewis
Publisher: Cambridge University Press
Published: 2018-02-15
Total Pages: 1240
ISBN-13: 1108547680
DOWNLOAD EBOOKThere has recently been an escalated interest in the interface between psychology and economics. The Cambridge Handbook of Psychology and Economic Behaviour is a valuable reference dedicated to improving our understanding of the economic mind and economic behaviour. Employing empirical methods - including laboratory and field experiments, observations, questionnaires and interviews - the Handbook provides comprehensive coverage of theory and method, financial and consumer behaviour, the environment and biological perspectives. This second edition also includes new chapters on topics such as neuroeconomics, unemployment, debt, behavioural public finance, and cutting-edge work on fuzzy trace theory and robots, cyborgs and consumption. With distinguished contributors from a variety of countries and theoretical backgrounds, the Handbook is an important step forward in the improvement of communications between the disciplines of psychology and economics that will appeal to academic researchers and graduates in economic psychology and behavioral economics.
Tax Fairness and Folk Justice
Author: Steven M. Sheffrin
Publisher: Cambridge University Press
Published: 2013-10-28
Total Pages: 263
ISBN-13: 1107276284
DOWNLOAD EBOOKWhy have Americans severely limited the estate and gift tax - ostensibly targeted at only the very wealthy - but greatly expanded the subsidies to low-wage workers through the Earned Income Tax Credit, now the single largest poverty program in the country? Why do people hate the property tax so much, yet seemingly revolt against it only during periods of economic change? Why are some groups of taxpayers more obedient to the tax authorities than others, even when they face the same enforcement regime? These puzzling questions all revolve around perceptions of tax fairness. Is the public simply inconsistent? A sympathetic and unified explanation for these attitudes is based on understanding the everyday psychology of fairness and how it comes to be applied in taxation. This book demonstrates how a serious consideration of 'folk justice' can deepen our understanding of how tax systems actually function and how they can perhaps be reformed.
The Routledge Companion to Tax Avoidance Research
Author: Nigar Hashimzade
Publisher: Routledge
Published: 2017-10-02
Total Pages: 676
ISBN-13: 1317377079
DOWNLOAD EBOOKAn inherently interdisciplinary subject, tax avoidance has attracted growing interest of scholars in many fields. No longer limited to law and accounting, research increasingly has been conducted from other perspectives, such as anthropology, business ethics, corporate social responsibility, and economic psychology. This was –recently stimulated by politicians, mass media, and the public focussing on tax avoidance after the global financial and economic crisis put a squeeze on private and public finances. New challenges were posed by changing definitions and controversies in the interpretation of tax avoidance concept, as well as a host of new rules and policies that need to be fully understood. This collection provides a comprehensive guide to students and academics on the subjects of tax avoidance from an interdisciplinary perspective, exploring the areas of accounting, law, economics, psychology, and sociology. It covers global as well as regional issues, presents a discussion of the definition, legality, morality, and psychology of tax avoidance, and provides guidance on measurement of economic effect of tax avoidance activities. With a truly international selection of authors from the UK, North America, Africa, Asia, Australasia, Middle East, and continental Europe, with well-known experts and rising stars of the field, the contributors cover the entire terrain of this important topic. The Routledge Companion to Tax Avoidance Research is a ground-breaking attempt to bring together scholarly research in tax avoidance, offering rigorous academic analysis of an important and hotly debated issue in a structured and balanced way.
Developing Alternative Frameworks for Explaining Tax Compliance
Author: James Alm
Publisher: Routledge
Published: 2010-06-10
Total Pages: 469
ISBN-13: 1136970657
DOWNLOAD EBOOKOver 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.
The Economic Psychology of Tax Behaviour
Author: Erich Kirchler
Publisher: Cambridge University Press
Published: 2007-06-21
Total Pages: 278
ISBN-13: 9781107321175
DOWNLOAD EBOOKTax 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.
Handbook of Social Justice Theory and Research
Author: Clara Sabbagh
Publisher: Springer
Published: 2016-02-08
Total Pages: 513
ISBN-13: 1493932160
DOWNLOAD EBOOKThe International Society for Justice Research (ISJR) aims to provide a platform for interdisciplinary justice scholars who are encouraged to present and exchange their ideas. This exchange has yielded a fruitful advance of theoretical and empirically-oriented justice research. This volume substantiates this academic legacy and the research prospects of the ISJR in the field of justice theory and research. Included are themes and topics such as the theory of the justice motive, the mapping of the multifaceted forms of justice (distributive, procedural) and justice in context-bound spheres (e.g. non-humans). It presents a comprehensive "state of the art" overview in the field of justice research theory and it puts forth an agenda for future interdisciplinary and international justice research. It is worth noting that authors in this proposed volume represent ISJR's leading scholarship. Thus, the compilation of their research within a single framework exposes potential readers to high quality academic work that embodies the past, current and future trends of justice research.
Economic and Social Implications of Information and Communication Technologies
Author: Bayar, Yilmaz
Publisher: IGI Global
Published: 2022-12-19
Total Pages: 334
ISBN-13: 166846621X
DOWNLOAD EBOOKEnormous developments have been made in the field of information and communication technologies (ICT) during the past four decades as ICT has spread rapidly in the world and become a significant part of daily life for economic units. ICT development and penetration are continuing to affect all aspects of societies and have led to significant changes in almost all disciplines such as education, environment, economics, management, energy, health, and medical care. Economic and Social Implications of Information and Communication Technologies explores the economic and social implications of ICT development and penetration from a multidisciplinary perspective. Covering key topics such as sustainability, public health, and economic growth, this reference work is ideal for managers, industry professionals, researchers, scholars, practitioners, academicians, instructors, and students.
The Routledge Handbook of Accounting Ethics
Author: Eileen Z. Taylor
Publisher: Routledge
Published: 2020-12-29
Total Pages: 511
ISBN-13: 0429954255
DOWNLOAD EBOOKThe perspective of this book is to present "ethics" as a conversation about how we decide what is good or bad, right or wrong. It is a collection of conversations employed by educators to assist accounting students in developing their understanding of accounting's ethical aspects and to help them develop into critical thinkers who consider the ethical complexities of the function of accounting in human society. Because we are social beings, ethics is a central human concern, since it involves determining the ethicality of human actions and their effect on other individuals, as well as determining the collective societal acceptance or rejection of an action. Thus, the book’s primary goal is to call attention to the intersectionality of accounting and ethics and to encourage students and researchers to consider the ethical implications of accounting decisions. The book contains a diversity of perspectives within which discussions of accountants' and accounting's ethical responsibilities may occur. The contributing authors were deliberately chosen for their diverse perspectives on whence moral guidance for accounting may come. Each chapter stands on its own and represents the thinking of its authors. The book is not a primer on correct behavior for accountants but a place where educators may spur the conversation along.
