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Tax Evasion: An Experimental Approach.
・ISBN 978-0-521-13061-5 paper GB£ 32.00
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| 著者・編者 | Webley, Paul / Robben, Henry / Elffers, Henk / Hessing, Dick (eds.), |
|---|---|
| シリーズ | (European Monographs in Social Psychology) |
| 出版社 | (Cambridge University Press, UK) |
| 出版年月 | 2010 |
| ページ数 | 180 pp. |
| 言語 | ENG |
| ニュース番号 | ＜A03-15675＞ |
解説
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.