Article ID | Journal | Published Year | Pages | File Type |
---|---|---|---|---|
7244867 | Journal of Economic Psychology | 2014 | 13 Pages |
Abstract
⺠We study the emergence of attitudes and beliefs about tax compliance. ⺠We develop a model in which taxpayers exchange information through a social network. ⺠The model is analysed using agent-based simulation techniques. ⺠Taxpayers self-select into different occupations. ⺠Compliance behaviour and attitudes are different across occupational groups.
Related Topics
Social Sciences and Humanities
Business, Management and Accounting
Marketing
Authors
Nigar Hashimzade, Gareth D. Myles, Frank Page, Matthew D. Rablen,