Tax evasion
Subtitle: an experimental approach
By: Paul Webley ... [et al.].
Contributors: Webley, Paul.
Series: European monographs in social psychology
Publisher: Cambridge University Press; Editions de la Maison des sciences de l'homme
Published: 1991
Place of publication: Cambridge [England]; New York; Paris
Language: eng
Number of pages: 160
Subjects: Tax evasion -- Great Britain -- Psychological aspects; Tax evasion -- Netherlands -- Psychological aspects
Description: "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. "--Publisher's website.
Notes: Includes bibliographical references (p. 145-155) and indexes.