目次

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