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Tax Evasion

Editor

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

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.

Suggested Citation

  • Webley,Paul & Robben,Henry & Elffers,Henk & Hessing,Dick With contributions by-Name:Cowell,Frank Wit (ed.), 2010. "Tax Evasion," Cambridge Books, Cambridge University Press, number 9780521130615.
    • Handle: RePEc:cup:cbooks:9780521130615
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    Cited by:

    1. Niels Johannesen & Gabriel Zucman, 2014. "The End of Bank Secrecy? An Evaluation of the G20 Tax Haven Crackdown," American Economic Journal: Economic Policy, American Economic Association, vol. 6(1), pages 65-91, February.

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