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OverviewOver the last several decades, there has been a growing interest in theoretical, empirical, and experimental work on all aspects of tax compliance and tax evasion. The essays in this volume 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. The original essays in this volume represent an attempt to provide a framework on compliance that moves beyond the economics-of-crime perspective, one that provides a more complete understanding of individual (and group) decisions, and one that is more consistent with empirical evidence. It is the insights of behavioural economics that provide much of the bases for these essays and the main theme running through this book is that the basic model of individual choice must be expanded, by introducing some aspects of behaviour or motivation considered explicitly by other social sciences. Full Product DetailsAuthor: James Alm (Georgia State University, USA) , Jorge Martinez-Vazquez (Georgia State University, USA) , Benno Torgler (Queensland University of Technology, Australia)Publisher: Taylor & Francis Ltd Imprint: Routledge Volume: 59 Dimensions: Width: 15.60cm , Height: 2.30cm , Length: 23.40cm Weight: 0.476kg ISBN: 9780415750035ISBN 10: 0415750032 Pages: 318 Publication Date: 11 November 2013 Audience: College/higher education , Tertiary & Higher Education , Undergraduate Format: Paperback Publisher's Status: Active Availability: In Print  This item will be ordered in for you from one of our suppliers. Upon receipt, we will promptly dispatch it out to you. For in store availability, please contact us. Table of ContentsReviewsAuthor InformationJames Alm is Professor of Economics at Georgia State University. Jorge Martinez-Vazquez is Professor of Economics at Georgia State University. Benno Torgler is Professor of Economics at Queensland University of Technology. Tab Content 6Author Website:Countries AvailableAll regions |
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