Open Access BASE2014
Can Tax Compliance Research Profit from Biology?
Abstract
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.
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Sprachen
Englisch
Verlag
Zürich: Center for Research in Economics, Management and the Arts (CREMA)
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