ABSTRACT

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.

part I|49 pages

Theoretical considerations on behavioural public finance

part II|71 pages

Behavioural responses to regulations

chapter 4|27 pages

Financial decisions and financial regulation

Three concepts of performance-based regulation

chapter 5|13 pages

Behavioral biases and political actors

Three examples from US international taxation

part III|167 pages

Tax compliance behaviour

chapter 7|32 pages

Political economy of tax compliance behavior

An analysis of three cities in Turkey

chapter 9|19 pages

Moral concerns and personal beliefs regarding tax evasion

Empirical results from Germany, Romania, Turkey, and the United Kingdom

chapter 10|25 pages

Paying is caring?

Prosociality and gender in fiscal compliance

chapter 11|11 pages

Tax compliance theories and fiduciary taxes

Do the shoes fit?

chapter 13|24 pages

Starbucks and media allegations of tax avoidance

An examination of reputational loss

chapter 14|13 pages

The effect of media on tax compliance

Hypothetical scenarios study