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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|Item Type:||Journal Article|
|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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