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Tax Evasion

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Editor Info

  • Webley,Paul
  • Robben,Henry
  • Elffers,Henk
  • Hessing,Dick With contributions by-Name:Cowell,Frank With contributions by-Name:Long,Susan

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Abstract

The aim of this book, first published in 1991, is not to examine the moral or economic rights and wrongs of the issue, but to introduce a fresh way of exploring this old but growing problem. Research into tax evasion has been bedevilled with measurement problems: the hidden economy has been well named. The key is to design experimental situations that engage the same psychological processes as their real-world counterparts. This has been achieved by embedding the declaration of taxes in simulated business games. A feature of the research is that it is cross-national (carried out in the Netherlands and the UK), which also enhances ecological validity. This work will be of particular interest to applied social psychologists, tax researchers and experimental economists.

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Bibliographic Info

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This book is provided by Cambridge University Press in its series Cambridge Books with number 9780521130615 and published in 2010.

Order: http://www.cambridge.org/uk/catalogue/catalogue.asp?isbn=9780521130615
Handle: RePEc:cup:cbooks:9780521130615

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Web page: http://www.cambridge.org

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Cited by:
  1. Johann K. Brunner & Susanne Pech, 2012. "Optimal Taxation of Bequests in a Model with Initial Wealth," Scandinavian Journal of Economics, Wiley Blackwell, vol. 114(4), pages 1368-1392, December.
  2. Corina - Maria Ene & Andrei Stefanescu, 2011. "Size And Implication Of Underground Economy In Romania - A Mimic Approach," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(13), pages 8.
  3. Eric M. Uslaner, 2011. "Corruption and Inequality," CESifo DICE Report, Ifo Institute for Economic Research at the University of Munich, vol. 9(2), pages 20-24, 07.
  4. Johann K. Brunner & Susanne Pech, 2011. "Optimal taxation of wealth transfers when bequests are motivated by joy of giving," Economics working papers 2011-12, Department of Economics, Johannes Kepler University Linz, Austria.
  5. Johann K. Brunner, 2010. "Die Erbschaftssteuer im Modell der optimalen Besteuerung," Economics working papers 2010-14, Department of Economics, Johannes Kepler University Linz, Austria.

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