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.
| ISBN | 0521130611 | | Weight (grammes) | 270 | | ISBN13 | 9780521130615
(What's this?) | | Published in | Cambridge | | Publisher | Cambridge University Press | | Series title | European Monographs in Social Psychology | | Imprint | Cambridge University Press | | Previous ISBN | 9780521374590 | | Format | Paperback | | Height (mm) | 229 | | Publication date | 11 Feb 2010 | | Width (mm) | 152 | | DEWEY | 302.5 | | Spine width (mm) | 11 | | DEWEY edition | DC22 | | Academic level | Postgraduate | | Pages | 180 | |
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Preface; Acknowledgements; 1. Tax evasion in theory and in practice; 2. The problem of measurement; 3. Social comparison, equity, attitudes, and tax evasion; 4. Framing, opportunity, and individual differences; 5. The subjects' view; 6. Tax-evasion experiments: an economists' view Frank A. Cowell; 7. The conduct of tax-evasion experiments: validation, analytical methods, and experimental realism Susan B. Long and Judyth A. Swingen; 8. Reply and conclusions; References; Subject index; Author index.
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