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
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Englisch
- Erschienen in
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Series: CREMA Working Paper ; No. 2014-08
- Klassifikation
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Wirtschaft
Tax Evasion and Avoidance
Economic Methodology: General
Current Heterodox Approaches: Historical; Institutional; Evolutionary
Computational Techniques; Simulation Modeling
Cultural Economics: Other
- Thema
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tax compliance
tax morale
tax evasion
biology
genetics
- Ereignis
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Geistige Schöpfung
- (wer)
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Torgler, Benno
- Ereignis
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Veröffentlichung
- (wer)
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Center for Research in Economics, Management and the Arts (CREMA)
- (wo)
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Zürich
- (wann)
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2014
- Handle
- Letzte Aktualisierung
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20.09.2024, 08:25 MESZ
Datenpartner
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Objekttyp
- Arbeitspapier
Beteiligte
- Torgler, Benno
- Center for Research in Economics, Management and the Arts (CREMA)
Entstanden
- 2014