Developing Alternative Frameworks for Explaining Tax Compliance.
Features essays that summarize the state of knowledge of tax compliance and tax evasion. This title also presents fresh thinking about this issue, and analyzes the empirical relevance of these new perspectives utilizing insights from behavioural economics.
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| Main Author: | |
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| Other Authors: | , |
| Format: | Electronic eBook |
| Language: | English |
| Published: |
Hoboken :
Taylor & Francis,
2010.
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| Subjects: | |
| Online Access: |
Full text (MFA users only) |
| ISBN: | 9780203851616 0203851617 |
| Local Note: | ProQuest Ebook Central |
Table of Contents:
- Book Cover; Title; Copyright; Contents; Figures; Tables; Contributors; Part I: Introduction to the volume; 1 Developing alternative frameworks for explaining tax compliance; Part II: A review and critique of the existing literature; 2 Why pay taxes?: A review of tax compliance decisions; Part III: Expanding the standard theory of compliance; 3 Tax compliance: Social norms, culture, and endogeneity; 4 Vertical and horizontal reciprocity in a theory of taxpayer compliance; 5 Tax evasion and the psychological tax contract; Part IV: Empirical evidence on financial incentives.
- 6 A meta-analysis of incentive effects in tax compliance experiments7 Econometric models for multi-stage audit processes: An application to the IRS National Research Program; Part V: Empirical evidence on governance; 8 Tax compliance, tax morale, and governance quality; 9 Tax evasion, corruption, and the social contract in transition; 10 Procedural justice and the regulation of tax compliance behavior: The moderating role of personal n.