Social mechanisms of tax behaviour

Thesis

The main goal of this thesis is to provide a sociologically informed analysis of tax avoidance and tax evasion in contemporary Mexico and Sweden, focusing particular attention on the explanatory role of social networks, social interactions, and positive feedback mechanisms.

Two major data sources are used: (1) A panel dataset that includes all persons, 16 years or older, who resided in Stockholm County during at least one of the years 1990 to 2003 (N=1,967,993). The dataset includes...

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Authors: Ibarra Olivares, R

• Publication date: 2014
• Type of award: DPhil
• Level of award: Doctoral
• Awarding institution: University of Oxford
• Language: English
• Keywords: taxpayer-compliance; Sweden; corporate-tax-avoidance; Mexico; social-mechanisms; social-networks; social-interactions; tax-crimes; tax-behaviour; evasion
• Subjects: Criminology; Statistics (social sciences); Social influence; Computer simulation in sociology; Sociology; Taxation