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Tax evasion is a complex phenomenon which is influenced not just by economic motives but by psychological factors as well. Economic-psychological research focuses on individual and social representations of taxation as well as decision-making. In this 2007 book, Erich Kirchler assembles research on tax compliance, with a focus on tax evasion, and integrates the findings into a model based on the interaction climate between tax authorities and taxpayers. The interaction climate is defined by citizens' trust in authorities and the power of authorities to control taxpayers effectively; depending on trust and power, either voluntary compliance, enforced compliance or no compliance are likely outcomes. Featuring chapters on the social representations of taxation, decision-making and self-employed income tax behaviour, this book will appeal to researchers in economic psychology, behavioural economics and public administration.
This book explores tax evasion through an extensive psychological approach, surveys and official records to simulate real-world cases.

U.S. Tax Court

United States. Congress. Senate. Committee on the Judiciary. Subcommittee on Improvements in Judicial Machinery

Published: 1967

Total Pages: 188


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Considers S. 2041, to remove the Tax Court from the executive branch and to establish it as an Article III court. Also restricts admission to the Tax Court Bar to attorneys, revises Tax Court judges tenure, and authorizes the IRS Chief Counsel to represent the Secretary of the Treasury in the Tax Court.