IDEAS home Printed from https://ideas.repec.org/a/now/jnlrbe/105.00000045.html
   My bibliography  Save this article

Can Tax Compliance Research Profit from Biology?

Author

Listed:
  • Torgler, Benno

Abstract

Historically, tax compliance has been a highly interdisciplinary avenue of research to which economics, psychology, law, sociology, history, political science, and accountancy have made valuable contributions. It is less well understood, however, whether we can glean useful insights into tax compliance by moving beyond the social sciences. In particular, the literature pays little attention to the relevance of biology. This paper therefore examines the potential opportunities and limitations of introducing biological concepts into tax compliance research.

Suggested Citation

  • Torgler, Benno, 2016. "Can Tax Compliance Research Profit from Biology?," Review of Behavioral Economics, now publishers, vol. 3(1), pages 113-144, April.
    • Handle: RePEc:now:jnlrbe:105.00000045
    DOI: 10.1561/105.00000045
    as

    Download full text from publisher

    File URL: http://dx.doi.org/10.1561/105.00000045
    Download Restriction: no
    File URL: https://libkey.io/10.1561/105.00000045?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Benno Torgler, 2021. "Behavioral Taxation: Opportunities and Challenges," CREMA Working Paper Series 2021-25, Center for Research in Economics, Management and the Arts (CREMA).
    2. Ho Fai Chan & David A. Savage & Benno Torgler, 2021. "Sport as a Behavioral Economics Lab," CREMA Working Paper Series 2021-20, Center for Research in Economics, Management and the Arts (CREMA).
    3. James Alm, 2019. "What Motivates Tax Compliance?," Journal of Economic Surveys, Wiley Blackwell, vol. 33(2), pages 353-388, April.
    4. J. Barkley Rosser & Marina V. Rosser, 2017. "Complexity and institutional evolution," Evolutionary and Institutional Economics Review, Springer, vol. 14(2), pages 415-430, December.
    5. Friedrich Schneider, 2021. "Do Different Estimation Methods Lead to Implausible Differences in the Size of the Non-Observed or Shadow Economies? A Preliminary Answer," CESifo Working Paper Series 9434, CESifo.
    6. Steve J. Bickley & Benno Torgler, 2021. "Behavioural Economics, What Have we Missed? Exploring “Classical” Behavioural Economics Roots in AI, Cognitive Psychology, and Complexity Theory," CREMA Working Paper Series 2021-21, Center for Research in Economics, Management and the Arts (CREMA).

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:now:jnlrbe:105.00000045. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Lucy Wiseman (email available below). General contact details of provider: http://www.nowpublishers.com/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.