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The Human Subsconscious and Taxation

Bogenschneider, B and Kasper, M (2016) The Human Subsconscious and Taxation Interdisciplinary Journal of Economics & Business Law.

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The field of economic psychology generally posits tax avoidance behavior as a conscious decisionmaking process of the taxpayer rather than as the fulfillment of subconscious desires. Here, Lacan´s three orders of the human psyche are analyzed to reveal the subconscious “desires” of tax avoidance behavior. Tax avoidance behavior often reflects the “drive” toward property possession and wealth accumulation.

Item Type: Article
Subjects : Law
Divisions : Faculty of Arts and Social Sciences > School of Law
Authors :
Date : 1 October 2016
Copyright Disclaimer : © 2016 CJEAS Ltd
Related URLs :
Depositing User : Symplectic Elements
Date Deposited : 07 Sep 2016 13:28
Last Modified : 31 Oct 2017 18:36

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