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.

Language
Englisch

Bibliographic citation
Series: CREMA Working Paper ; No. 2014-08

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

Event
Geistige Schöpfung
(who)
Torgler, Benno
Event
Veröffentlichung
(who)
Center for Research in Economics, Management and the Arts (CREMA)
(where)
Zürich
(when)
2014

Handle
Last update
20.09.2024, 8:25 AM CEST

Data provider

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Object type

  • Arbeitspapier

Associated

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

Time of origin

  • 2014

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