Tax Evasion : An Experimental Approach
Book Details
Format
Hardback or Cased Book
Book Series
European Monographs in Social Psychology
ISBN-10
0521374596
ISBN-13
9780521374590
Publisher
Cambridge University Press
Imprint
Cambridge University Press
Country of Manufacture
US
Country of Publication
GB
Publication Date
Aug 30th, 1991
Print length
176 Pages
Weight
376 grams
Product Classification:
Social, group or collective psychology
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This book explores tax evasion through an extensive psychological approach, surveys and official records to simulate real-world cases.
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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