Can Tax Compliance Research Profit from Biology?

Benno Torgler

Review of Behavioral Economics, 2016, vol. 3, issue 1, 113-144

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 therefore examines the potential opportunities and limitations of introducing biological concepts into tax compliance research.

Date: 2016
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