목차
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
1.Behavioral Public Finance in a Populist World – Vito Tanzi
2.Smart Decision-Makers, Institutional Design and X-Efficient (Real World Optimal) Public Finance – Morris Altman
3.Behavioral Economics and Public Policy – Julia Dobreva
PART TWO – BEHAVIOURAL RESPONSES TO REGULATIONS
4.Financial Decisions and Financial Regulation: Three Concepts of Performance-Based Regulation – Uwe Dulleck
5.Behavioral Biases and Political Actors: Three Examples from US International Taxation – Reuven S. Avi-Yonah & Kaijie Wu
6.Varieties of General Anti-Avoidance Legislation – John Prebble
PART THREE – TAX COMPLIANCE BEHAVIOUR: CASES
7.Political Economy of Tax Compliance Behavior: An Analysis of Three Cities in Turkey – M. Mustafa Erdoğdu, Osman Geyik
8.Incidental Emotions, Integral Emotions, and Decisions to Pay Taxes – Janina Enachescu, Žiga Puklavec, Christian Martin Bauer, Jerome Olsen, Erich Kirchler, James Alm
9.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
10.Paying Is Caring? Prosociality and Gender in Fiscal Compliance – John D'Attoma, Clara Volintiru, Antoine Malézieux
11.Tax Compliance Theories and Fiduciary Taxes: Do the Shoes Fit? – Elaine Doyle, Brian Keegan, Eoin Reeves
12.How to Tax the Powerful and the Sophisticated? – Paul Frijters, Katharina Gangl, Benno Torgler
13.Starbucks and Media Allegations of Tax Avoidance: An Examination of Reputational Loss – Yingyue Ding, Jane Frecknall-Hughes, Ja Ryong Kim
14.The Effect of Media on Tax Compliance: Hypothetical Scenarios Study – N. Tolga Saruç, Cigdem Börke Tunalı, Hakan Yavuz, Tunç İnce
Index