Review of Behavioral Economics > Vol 3 > Issue 1

Can Tax Compliance Research Profit from Biology?

Benno Torgler, Queensland University of Technology, Australia and CREMA, Center for Research in Economics, Management and the Arts, Switzerland, benno.torgler@qut.edu.au
 
Suggested Citation
Benno Torgler (2016), "Can Tax Compliance Research Profit from Biology?", Review of Behavioral Economics: Vol. 3: No. 1, pp 113-144. http://dx.doi.org/10.1561/105.00000045

Published: 20 Apr 2016
© 2016 B. Torgler
 
Subjects
Taxation,  Behavioral Decision Making,  Individual Decision Making,  Public Economics
 

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In this article:
1. Introduction
2. When Economics Meets Biology
3. Biology and Tax Compliance
4. Neurobiology
5. Conclusions
References

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.

DOI:10.1561/105.00000045

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