Please use this identifier to cite or link to this item: http://buratest.brunel.ac.uk/handle/2438/10093
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dc.contributor.authorHashimzade, N-
dc.contributor.authorMyles, GD-
dc.contributor.authorPage, F-
dc.contributor.authorRablen, MD-
dc.contributor.editorRablen, MD-
dc.date.accessioned2015-02-04T11:11:45Z-
dc.date.available2014-
dc.date.available2015-02-04T11:11:45Z-
dc.date.issued2014-
dc.identifier.citationJournal of Economic Psychology, 40: 134 - 146, (February 2014)en_US
dc.identifier.issn0167-4870-
dc.identifier.urihttp://www.sciencedirect.com/science/article/pii/S016748701200102X-
dc.identifier.urihttp://bura.brunel.ac.uk/handle/2438/10093-
dc.descriptionOpen Access funded by Economic and Social Research Councilen_US
dc.description.abstractThe paper analyses the emergence of group-specific attitudes and beliefs about tax compliance when individuals interact in a social network. It develops a model in which taxpayers possess a range of individual characteristics – including attitude to risk, potential for success in self-employment, and the weight attached to the social custom for honesty – and make an occupational choice based on these characteristics. Occupations differ in the possibility for evading tax. The social network determines which taxpayers are linked, and information about auditing and compliance is transmitted at meetings between linked taxpayers. Using agent-based simulations, the analysis demonstrates how attitudes and beliefs endogenously emerge that differ across sub-groups of the population. Compliance behaviour is different across occupational groups, and this is reinforced by the development of group-specific attitudes and beliefs. Taxpayers self-select into occupations according to the degree of risk aversion, the subjective probability of audit is sustained above the objective probability, and the weight attached to the social custom differs across occupations. These factors combine to lead to compliance levels that differ across occupations.en_US
dc.description.sponsorshipThe HMRC/HMT/ESRC Joint Research Programme “Tax Policy and Operation in the Context of Economic and Societal Change” (Grant ref: RES-194-23-0002).en_US
dc.format.extent134 - 146-
dc.format.extent134 - 146-
dc.languageEnglish-
dc.language.isoenen_US
dc.publisherElsevieren_US
dc.subjectAttitudesen_US
dc.subjectBeliefsen_US
dc.subjectEndogeneityen_US
dc.subjectSocial networken_US
dc.subjectAgent-based modellingen_US
dc.subjectBomb-crater effecten_US
dc.subjectTax evasionen_US
dc.titleSocial networks and occupational choice: The endogenous formation of attitudes and beliefs about tax complianceen_US
dc.typeArticleen_US
dc.identifier.doihttp://dx.doi.org/10.1016/j.joep.2012.09.002-
dc.relation.isPartOfJournal of Economic Psychology-
dc.relation.isPartOfJournal of Economic Psychology-
pubs.publication-statusAccepted-
pubs.publication-statusAccepted-
pubs.volume40-
pubs.volume40-
pubs.organisational-data/Brunel-
pubs.organisational-data/Brunel/Brunel Staff by College/Department/Division-
pubs.organisational-data/Brunel/Brunel Staff by College/Department/Division/College of Business, Arts and Social Sciences-
pubs.organisational-data/Brunel/Brunel Staff by College/Department/Division/College of Business, Arts and Social Sciences/Dept of Economics and Finance-
pubs.organisational-data/Brunel/Brunel Staff by College/Department/Division/College of Business, Arts and Social Sciences/Dept of Economics and Finance/Economics and Finance-
pubs.organisational-data/Brunel/University Research Centres and Groups-
pubs.organisational-data/Brunel/University Research Centres and Groups/Brunel Business School - URCs and Groups-
pubs.organisational-data/Brunel/University Research Centres and Groups/Brunel Business School - URCs and Groups/Centre for Research into Entrepreneurship, International Business and Innovation in Emerging Markets-
pubs.organisational-data/Brunel/University Research Centres and Groups/School of Health Sciences and Social Care - URCs and Groups-
pubs.organisational-data/Brunel/University Research Centres and Groups/School of Health Sciences and Social Care - URCs and Groups/Brunel Institute for Ageing Studies-
pubs.organisational-data/Brunel/University Research Centres and Groups/School of Health Sciences and Social Care - URCs and Groups/Brunel Institute of Cancer Genetics and Pharmacogenomics-
pubs.organisational-data/Brunel/University Research Centres and Groups/School of Health Sciences and Social Care - URCs and Groups/Centre for Systems and Synthetic Biology-
pubs.organisational-data/Brunel/University Research Centres and Groups/School of Information Systems, Computing and Mathematics - URCs and Groups-
pubs.organisational-data/Brunel/University Research Centres and Groups/School of Information Systems, Computing and Mathematics - URCs and Groups/Multidisclipary Assessment of Technology Centre for Healthcare (MATCH)-
Appears in Collections:Dept of Economics and Finance Research Papers

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