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Can Tax Compliance Research Profit from Biology?

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  • Torgler, Benno

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.

Suggested Citation

  • Torgler, Benno, 2016. "Can Tax Compliance Research Profit from Biology?," Review of Behavioral Economics, now publishers, vol. 3(1), pages 113-144, April.
    • Handle: RePEc:now:jnlrbe:105.00000045
    DOI: 10.1561/105.00000045
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    Cited by:

    1. Benno Torgler, 2021. "Behavioral Taxation: Opportunities and Challenges," CREMA Working Paper Series 2021-25, Center for Research in Economics, Management and the Arts (CREMA).
    2. Ho Fai Chan & David A. Savage & Benno Torgler, 2021. "Sport as a Behavioral Economics Lab," CREMA Working Paper Series 2021-20, Center for Research in Economics, Management and the Arts (CREMA).
    3. Friedrich Schneider, 2023. "Do Different Estimation Methods Lead to Implausible Differences in the Size of Nonobserved or Shadow Economies? A Preliminary Answer," Annual Review of Resource Economics, Annual Reviews, vol. 15(1), pages 257-277, October.
    4. James Alm, 2019. "What Motivates Tax Compliance?," Journal of Economic Surveys, Wiley Blackwell, vol. 33(2), pages 353-388, April.
    5. J. Barkley Rosser & Marina V. Rosser, 2017. "Complexity and institutional evolution," Evolutionary and Institutional Economics Review, Springer, vol. 14(2), pages 415-430, December.
    6. Steve J. Bickley & Benno Torgler, 2021. "Behavioural Economics, What Have we Missed? Exploring “Classical” Behavioural Economics Roots in AI, Cognitive Psychology, and Complexity Theory," CREMA Working Paper Series 2021-21, Center for Research in Economics, Management and the Arts (CREMA).

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