Format:
1 online resource (318 pages)
Edition:
1st ed.
ISBN:
9780415576987
,
9780203851616
Series Statement:
Routledge International Studies in Money and Banking Series
Content:
The essays in this book 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 utilizing insights from behavioural economics
Note:
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 experiments -- 7 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 norms -- Part VI: Case studies -- 11 Tax non-compliance among the under-30s: Knowledge, obligation, or skepticism? -- 12 The economic psychology of value added tax compliance -- 13 Tax evasion, the informal sector, and tax morale in LAC countries -- Index
Additional Edition:
Print version Alm, James Developing Alternative Frameworks for Explaining Tax Compliance Oxford : Taylor & Francis Group,c2010 ISBN 9780415576987
Language:
English
Keywords:
Electronic books
URL:
FULL
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