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The Determinants of Tax Evasion
Combining External Incentives and Intrinsic Motivations
Elena D'Agostino
43,45 €
+ 86 points
Description
This book takes a novel approach to analysing tax evasion by integrating classic economic deterrence models with intrinsic motivation research. Bringing together these two so-far disparate strands of research, it will bridge economic and behavioural perspectives on tax compliance and offer future directions for research and policy applications.
The book examines tax evasion through the combined lenses of external incentives (including audit probabilities, penalties, enforcement) and intrinsic motivations (such as tax morale and the exchange equity model). Addressing a crucial topic in public economics and finance, the book explores a range of social contexts in which tax behaviour manifests and integrates these fully into classic economic analyses of tax avoidance. This will be a fascinating read for scholars working across law, economics and behavioural science, as well as professionals in public policy.
Spécifications
Parties prenantes
- Auteur(s) :
- Editeur:
Contenu
- Nombre de pages :
- 145
- Langue:
- Anglais
- Collection :
Caractéristiques
- EAN:
- 9783032218964
- Date de parution :
- 16-06-26
- Format:
- Livre relié
- Format numérique:
- Genaaid
- Dimensions :
- 148 mm x 210 mm
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