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Autor:innen: 
Erscheinungsjahr: 
2014
Schriftenreihe/Nr.: 
CREMA Working Paper No. 2014-08
Verlag: 
Center for Research in Economics, Management and the Arts (CREMA), Zürich
Zusammenfassung: 
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.
Schlagwörter: 
tax compliance
tax morale
tax evasion
biology
genetics
JEL: 
H26
B40
B52
C63
D03
Z19
Dokumentart: 
Working Paper

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