Can tax compliance research profit from biology?

Torgler, Benno (2016) Can tax compliance research profit from biology? Review of Behavioral Economics, 3(1), pp. 113-144.

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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 therefore examines the potential opportunities and limitations of introducing biological concepts into tax compliance research.

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ID Code: 97689
Item Type: Journal Article
Refereed: Yes
DOI: 10.1561/105.00000045
ISSN: 2326-6198
Divisions: Current > QUT Faculties and Divisions > QUT Business School
Current > Schools > School of Economics & Finance
Copyright Owner: Copyright 2016 Benno Torgler
Deposited On: 29 Jul 2016 01:29
Last Modified: 31 Jul 2016 21:11

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