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The Determinants of Tax Evasion: Combining External Incentives and Intrinsic Motivations

Coming Soon The Determinants of Tax Evasion: Combining External Incentives and Intrinsic Motivations

The Determinants of Tax Evasion: Combining External Incentives and Intrinsic Motivations

Name: The Determinants of Tax Evasion: Combining External Incentives and Intrinsic Motivations
Brand: Palgrave Macmillan
SKU: 9783032218964
Price: 454.00 HKD
Availability: PreOrder
Author: Elena D'Agostino
ISBN: 9783032218964

By Elena D'Agostino

Coming Soon Palgrave Macmillan Available July 2026

Specifications

ISBN-13: 9783032218964
Publisher: Palgrave Macmillan
Publication: July 2026
Format: Hardback
Jurisdiction: Switzerland ? Countri(es) for reference only

Details

This book takes a novel approach to analysing tax evasion by integrating classic economic deterrence models with intrinsic motivation research. Bringing together these two so-far disparate strands of research, it will bridge economic and behavioural perspectives on tax compliance and offer future directions for research and policy applications.

The book examines tax evasion through the combined lenses of external incentives (including audit probabilities, penalties, enforcement) and intrinsic motivations (such as tax morale and the exchange equity model). Addressing a crucial topic in public economics and finance, the book explores a range of social contexts in which tax behaviour manifests and integrates these fully into classic economic analyses of tax avoidance. This will be a fascinating read for scholars working across law, economics and behavioural science, as well as professionals in public policy.

CHAPTER 1: Tax Evasion as a Multidimensional Challenge

CHAPTER 2: External Incentives and Intrinsic Motivations

CHAPTER 3: Measuring Tax Evasion

CHAPTER 4: A Simple Theoretical Model

HKD 454.00

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