Tax Compliance, Rational Choice, and Social Influence: An Agent-Based Model
Abstract The study of tax behavior is a research field which attracts increasing interest in social and behavioral sciences. Rational choice models have been traditionally used to account for such behavior, but they cannot account for levels of observed tax compliance which are much higher than expe...
Veröffentlicht in: | Revue française de sociologie (English Edition). - Presses de Sciences Po. - 55(2014), 4, Seite 765-804 |
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Format: | Online-Aufsatz |
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2014
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Zugriff auf das übergeordnete Werk: | Revue française de sociologie (English Edition) |
Schlagworte: | Fairness Fiscal sociology Rational choice theory Social influence Social simulation Tax Evasion Influence sociale Théorie du choix rationn el Sociologie fiscale Évasion fiscale mehr... |
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