Description
Book Description
This book tackles political, social, and behavioural aspects of public finance and fiscal exchange. The book combines conventional approaches toward public finance with new developments in economics such as political governance, social and individual aspects of economic behaviour. It colligates public finance and behavioural economics and gathers original contributions within the emerging field of behavioural public finance.
The book addresses public finance topics by incorporating political, social, and behavioural aspects of economic decision-making, assuming the tax relationship is shaped by three dimensions of decision-making. Thus, it aims not only to reflect the interdisciplinary nature of public finance by bringing together scholars from various disciplines but also to examine public finance through the lens of political, social, and behavioural aspects. The book scrutinizes the relationship between political institutions, governance types, and public finance; it investigates the impact of social context, social capital, and societal cooperation on public finance; it explores behavioural biases of individual fiscal preferences.
This book is of interest to scholars, policymakers, tax professionals, business professionals, financers, university students, and researchers in the fields of public policy and economics.
Table of Contents
List of Figures
List of Tables
List of Contributors
Foreword – Richard Bird
Book Overview – M. Mustafa Erdoğdu, Larissa Batrancea, Savaş Çevik
PART ONE – THEORETICAL CONSIDERATIONS ON BEHAVIOURAL PUBLIC FINANCE
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- Behavioral Public Finance in a Populist World – Vito Tanzi
- Smart Decision-Makers, Institutional Design and X-Efficient (Real World Optimal) Public Finance – Morris Altman
- Behavioral Economics and Public Policy – Julia Dobreva
PART TWO – BEHAVIOURAL RESPONSES TO REGULATIONS
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- Financial Decisions and Financial Regulation: Three Concepts of Performance-Based Regulation – Uwe Dulleck
- Behavioral Biases and Political Actors: Three Examples from US International Taxation – Reuven S. Avi-Yonah & Kaijie Wu
- Varieties of General Anti-Avoidance Legislation – John Prebble
PART THREE – TAX COMPLIANCE BEHAVIOUR: CASES
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- Political Economy of Tax Compliance Behavior: An Analysis of Three Cities in Turkey – M. Mustafa Erdoğdu, Osman Geyik
- Incidental Emotions, Integral Emotions, and Decisions to Pay Taxes – Janina Enachescu, Žiga Puklavec, Christian Martin Bauer, Jerome Olsen, Erich Kirchler, James Alm
- Moral Concerns and Personal Beliefs regarding Tax Evasion: Empirical Results from Germany, Romania, Turkey, and the United Kingdom – Larissa Batrancea, Anca Nichita, Carla Startin, Ioan Chirila, Ioan Batrancea, Robert W. McGee, Serkan Benk, Tamer Budak
- Paying Is Caring? Prosociality and Gender in Fiscal Compliance – John D’Attoma, Clara Volintiru, Antoine Malézieux
- Tax Compliance Theories and Fiduciary Taxes: Do the Shoes Fit? – Elaine Doyle, Brian Keegan, Eoin Reeves
- How to Tax the Powerful and the Sophisticated? – Paul Frijters, Katharina Gangl, Benno Torgler
- Starbucks and Media Allegations of Tax Avoidance: An Examination of Reputational Loss – Yingyue Ding, Jane Frecknall-Hughes, Ja Ryong Kim
- The Effect of Media on Tax Compliance: Hypothetical Scenarios Study – N. Tolga Saruç, Cigdem Börke Tunalı, Hakan Yavuz, Tunç İnce
Index
