Power, Trust and the Household Charge

Sheila Killian 16/04/2012

Sheila Killian: This afternoon Erich Kirchler gave a very interesting seminar here at the Kemmy Business School on the factors that affect taxpayer compliance or evasion. He finds two dimensions – power and trust – impact on the overall tax take. If the taxing authorities are seen to have high power, unsurprisingly this will mean greater …