Arbeitspapier

Can Tax Compliance Research Profit from Biology?

Historically, tax compliance has been a highly interdisciplinary avenue of research to which economics, psychology, law, sociology, history, political science, and accountancy have made valuable contributions. It is less well understood, however, whether we can glean useful insights into tax compliance by moving beyond the social sciences. In particular, the literature pays little attention to the relevance of biology. This paper attempts to remedy this shortcoming by examining the potential opportunities and limitations of introducing biological concepts into tax compliance research.

Sprache
Englisch

Erschienen in
Series: CREMA Working Paper ; No. 2014-08

Klassifikation
Wirtschaft
Tax Evasion and Avoidance
Economic Methodology: General
Current Heterodox Approaches: Historical; Institutional; Evolutionary
Computational Techniques; Simulation Modeling
Cultural Economics: Other
Thema
tax compliance
tax morale
tax evasion
biology
genetics

Ereignis
Geistige Schöpfung
(wer)
Torgler, Benno
Ereignis
Veröffentlichung
(wer)
Center for Research in Economics, Management and the Arts (CREMA)
(wo)
Zürich
(wann)
2014

Handle
Letzte Aktualisierung
20.09.2024, 08:25 MESZ

Datenpartner

Dieses Objekt wird bereitgestellt von:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.

Objekttyp

  • Arbeitspapier

Beteiligte

  • Torgler, Benno
  • Center for Research in Economics, Management and the Arts (CREMA)

Entstanden

  • 2014

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