Skip to main content Accessibility help
Hostname: page-component-594f858ff7-wfvfs Total loading time: 0 Render date: 2023-06-08T18:20:03.472Z Has data issue: false Feature Flags: { "corePageComponentGetUserInfoFromSharedSession": true, "coreDisableEcommerce": false, "corePageComponentUseShareaholicInsteadOfAddThis": true, "coreDisableSocialShare": false, "useRatesEcommerce": true } hasContentIssue false

13 - Tax Psychology

from Part IV - Public Sector Consumer Behaviour

Published online by Cambridge University Press:  01 February 2018

Alan Lewis
University of Bath
Get access


Image of the first page of this content. For PDF version, please use the ‘Save PDF’ preceeding this image.'
Publisher: Cambridge University Press
Print publication year: 2018

Access options

Get access to the full version of this content by using one of the access options below. (Log in options will check for institutional or personal access. Content may require purchase if you do not have access.)


13.6 References

Adams, J. S. (1965). Inequity in Social Exchange. Advances in Experimental Social Psychology, 2, 267299.Google Scholar
Ajzen, I. (1991). The Theory of Planned Behaviour. Organizational Behaviour and Human Decision Processes, 50, 179211.CrossRefGoogle Scholar
Allingham, M. G., and Sandmo, A. (1972). Income Tax Evasion: A Theoretical Analysis. Journal of Public Economics, 1, 323338.CrossRefGoogle Scholar
Alm, J., Cherry, T., Jones, M., and McKee, M. (2010). Taxpayer Information Assistance Services and Tax Compliance Behavior. Journal of Economic Psychology, 31, 577586.CrossRefGoogle Scholar
Alm, J., Kirchler, E., and Muehlbacher, S. (2012). Combining Psychology and Economics in the Analysis of Compliance: From Enforcement to Cooperation. Economic Analysis and Policy, 42, 133151.CrossRefGoogle Scholar
Alm, J., and McClellan, C. (2012). Tax Morale and Tax Compliance from the Firm’s Perspective. Kyklos(1), 117.CrossRefGoogle Scholar
Alm, J., McClelland, G. H., and Schulze, W. D. (1992). Why Do People Pay Taxes? Journal of Public Economics, 48, 2138.CrossRefGoogle Scholar
Alm, J., and Torgler, B. (2006). Culture Differences and Tax Morale in the United States and in Europe. Journal of Economic Psychology, 27, 224246.CrossRefGoogle Scholar
Alm, J., and Torgler, B. (2011). Do Ethics Matter? Tax Compliance and Morality. Journal of Business Ethics, 101, 635651.CrossRefGoogle Scholar
Andreoni, J., Erard, B., and Feinstein, J. (1998). Tax Compliance. Journal of Economic Literature, 36, 818860.Google Scholar
Ariel, B. (2012). Deterrence and Moral Persuasion Effects on Corporate Tax Compliance: Findings from a Randomized Controlled Trial. Criminology, 50, 2769.CrossRefGoogle Scholar
Ayres, I., and Braithwaite, J. (1992). Responsive Regulation: Transcending the Deregulation Debate. Oxford: Oxford University Press.Google Scholar
Barkworth, J. M., and Murphy, K. (2015). Procedural Justice Policing and Citizen Compliance Behaviour: The Importance of Emotion. Psychology, Crime and Law, 21, 254273.CrossRefGoogle Scholar
Bazart, C., and Bonein, A. (2014). Reciprocal Relationships in Tax Compliance Decisions. Journal of Economic Psychology, 40, 83102.CrossRefGoogle Scholar
Becker, G. S. (1968). Crime and Punishment: An Economic Approach. Journal of Public Economics, 76, 169217.Google Scholar
Beer, S., Kasper, M., Kirchler, E., and Erard, B. (2015). Annual Report to Congress: Audit Impact Study. Retrieved from
Blumenthal, M., Christian, C., and Slemrod, J. (2001). Do Normative Appeals Affect Tax Compliance? Evidence from a Controlled Experiment in Minnesota. National Tax Journal, 54(1), 125136.CrossRefGoogle Scholar
Bobek, D. D., Hageman, A. M., and Kelliher, C. F. (2013). Analyzing the Role of Social Norms in Tax Compliance Behavior. Journal of Business Ethics, 115, 451468.CrossRefGoogle Scholar
Bordignon, M. (1993). A Fairness Approach to Income Tax Evasion. Journal of Public Economics, 52, 345362.CrossRefGoogle Scholar
Bott, K., Cappelen, A. W., Sørensen, E. Ø., and Tungodden, B. (2014). You’ve Got Mail: A Randomised Field Experiment on Tax Evasion. Bergen, Norway: NHH Norwegian School of Economics.Google Scholar
Boylan, S. J., and Sprinkle, G. B. (2001). Experimental Evidence on the Relation Between Tax Rates and Compliance: The Effect of Earned vs. Endowed Income. Journal of the American Taxation Association, 23, 7590.CrossRefGoogle Scholar
Braithwaite, V. (2003). Taxing Democracy: Understanding Tax Avoidance and Evasion. Aldershot: Ashgate.Google Scholar
Braithwaite, V. (2009). Defiance in Taxation and Governance: Resisting and Dismissing Authority in a Democracy. Cheltenham: Edward Elgar.CrossRefGoogle Scholar
Braithwaite, V., Murphy, K., and Reinhart, M. (2007). Taxation Threat, Motivational Postures, and Responsive Regulation. Law and Policy, 29, 137158.CrossRefGoogle Scholar
Casagrande, A., Cagno, D., Di, Pandimiglio, A., and Spallone, M. (2015). The Effect of Competition on Tax Compliance: The Role of Audit Rules and Shame. Journal of Behavioral and Experimental Economics, 59, 96110.CrossRefGoogle Scholar
Casal, S., Kogler, C., Mittone, L., and Kirchler, E. (2016). Tax Compliance Depends on Voice of Taxpayers. Journal of Economic Psychology, 56, 141150.CrossRefGoogle Scholar
Chang, O. H., Nichols, D. R., and Schultz, J. J. (1987). Taxpayer Attitudes Toward Tax Audit Risk. Journal of Economic Psychology, 8, 299309.CrossRefGoogle Scholar
Christian, R. C., and Alm, J. (2014). Empathy, Sympathy, and Tax Compliance. Journal of Economic Psychology, 40, 6282.CrossRefGoogle Scholar
Cialdini, R. B., and Trost, M. R. (1998). Social Influence: Social Norms, Conformity and Compliance. In Fiske, S. T., Gilbert, D. T and Lindzey, G. (Ed.), The Handbook of Social Psychology. Boston: Oxford University Press.Google Scholar
Coricelli, G., Joffily, M., Montmarquette, C., and Villeval, M. C. (2010). Cheating, Emotions, and Rationality: An Experiment on Tax Evasion. Experimental Economics, 13, 226247.CrossRefGoogle Scholar
Coricelli, G., Rusconi, E., and Villeval, M. C. (2014). Tax Evasion and Emotions: An Empirical Test of Re-integrative Shaming Theory. Journal of Economic Psychology, 40, 4961.CrossRefGoogle Scholar
Cuccia, A. D., and Carnes, G. A. (2001). A Closer Look at the Relation Between Tax Complexity and Tax Equity Perceptions. Journal of Economic Psychology, 22, 113140.CrossRefGoogle Scholar
Cullis, J. G., and Lewis, A. (1997). Why People Pay Taxes: From a Conventional Economic Model to a Model of Social Convention. Journal of Economic Psychology, 18, 305321.CrossRefGoogle Scholar
Dawes, R. M. (1980). Social Dilemmas. Annual Review of Psychology, 31, 169193.CrossRefGoogle Scholar
De Simone, L., Sansing, R. C., and Seidman, J. K. (2013). When Are Enhanced Relationship Tax Compliance Programs Mutually Beneficial? Accounting Review, 88, 19711991.CrossRefGoogle Scholar
Doerrenberg, P., and Peichl, A. (2013). Progressive Taxation and Tax Morale. Public Choice, 155, 293316.CrossRefGoogle Scholar
Elffers, H., and Hessing, D. J. (1997). Influencing the Prospects of Tax Evasion. Journal of Economic Psychology, 18, 289304.CrossRefGoogle Scholar
Elffers, H., Weigel, R. H., and Hessing, D. J. (1987). The Consequences of Different Strategies for Measuring Tax Evasion Behavior. Journal of Economic Psychology, 8, 311337.CrossRefGoogle Scholar
Eriksen, K., and Fallan, L. (1996). Tax Knowledge and Attitudes Towards Taxation: A Report on a Quasi-Experiment. Journal of Economic Psychology, 17, 387402.CrossRefGoogle Scholar
European Commission. (2015). Study to Quantify and Analyse the VAT Gap in the EU Member States. Retrieved from
Feld, L. P., and Frey, B. S. (2002). Trust Breeds Trust: How Taxpayers Are Treated. Economics of Governance, 3, 8799.CrossRefGoogle Scholar
Feld, L. P., and Frey, B. S. (2007). Tax Compliance as the Result of a Psychological Tax Contract: The Role of Incentives and Responsive Regulation. Law and Policy, 29, 102120.CrossRefGoogle Scholar
Frecknall-Hughes, J., and Kirchler, E. (2015). Towards a General Theory of Tax Practice. Social and Legal Studies, 24, 289312.CrossRefGoogle Scholar
Frey, B. S. (1997). A Constitution for Knaves Crowds Out Civic Virtues. Economic Journal, 107, 10431053.CrossRefGoogle Scholar
Frey, B. S., and Torgler, B. (2007). Tax Morale and Conditional Cooperation. Journal of Comparative Economics, 35, 136159.CrossRefGoogle Scholar
Gaisbauer, H. P., Schweiger, G., and Sedmak, C. (2015). Outlining the Field of Tax Justice. In Gaisbauer, H. P., Schweiger, G., and Sedmak, C. (Eds.) Philosophical Explorations of Justice and Taxation (pp. 114). Berlin: Springer.Google Scholar
Gangl, K., Muehlbacher, S., De Groot, M., et al. (2013). “How Can I Help You?” Perceived Service Orientation of Tax Authorities and Tax Compliance. FinanzArchiv: Public Finance Analysis, 69, 487510.CrossRefGoogle Scholar
Gemmell, N., and Hasseldine, J. (2014). Taxpayers’ Behavioural Responses and Measures of Tax Compliance “Gaps”: A Critique and a New Measure. Fiscal Studies, 35, 275296.CrossRefGoogle Scholar
Hallsworth, M., List, J., Metcalfe, R., and Vlaev, I. (2014). The Behavioralist as Tax Collector: Using Natural Field Experiments to Enhance Tax Compliance (No. w20007). SSRN Electronic Journal. Scholar
Hasseldine, J., Hite, P., James, S., and Toumi, M. (2007). Persuasive Communications: Tax Compliance Enforcement Strategies for Sole Proprietors. Contemporary Accounting Research, 24, 171194.CrossRefGoogle Scholar
Holler, M., Hoelzl, E., Kirchler, E., Leder, S., and Mannetti, L. (2008). Framing of Information on the Use of Public Finances, Regulatory Fit of Recipients and Tax Compliance. Journal of Economic Psychology, 29, 597611.CrossRefGoogle ScholarPubMed
IRS (Internal Revenue Service). (2012). IRS Releases New Tax Gap Estimates. Retrieved from
IRS. (2014). Your 2014 Taxpayer Receipt. Retrieved from taxreceipt
Jun, B.-h., Cho, M., and Park, M.-H. (2015). Procedural Fairness and Taxpayers’ Response: Evidence from an Experiment. Korean Economic Review, 31, 301326.Google Scholar
Kahneman, D., and Tversky, A. (1979). Prospect Theory: An Analysis of Decision Under Risk. Econometrica: Journal of the Econometric Society, 47, 263292.CrossRefGoogle Scholar
Kaplan, S. E., Reckers, P. M., West, S. G., and Boyd, J. C. (1988). An Examination of Tax Reporting Recommendations of Professional Tax Preparers. Journal of Economic Psychology, 9, 427443.CrossRefGoogle Scholar
Kastlunger, B., Kirchler, E., Mittone, L., and Pitters, J. (2009). Sequences of Audits, Tax Compliance, and Taxpaying Strategies. Journal of Economic Psychology, 30, 405418.CrossRefGoogle Scholar
Kastlunger, B., Lozza, E., Kirchler, E., and Schabmann, A. (2013). Powerful Authorities and Trusting Citizens: The Slippery Slope Framework and Tax Compliance in Italy. Journal of Economic Psychology, 34, 3645.CrossRefGoogle Scholar
Kastlunger, B., Muehlbacher, S., Kirchler, E., and Mittone, L. (2011). What Goes Around Comes Around? Experimental Evidence of the Effect of Rewards on Tax Compliance. Public Finance Review, 39, 150167.CrossRefGoogle Scholar
Kim, C. K., Evans, J. H., and Moser, D. V. (2005). Economic and Equity Effects on Tax Reporting Decisions. Accounting, Organizations and Society, 30, 609625.CrossRefGoogle Scholar
Kirchler, E. (2007). The Economic Psychology of Tax Behaviour: Cambridge: Cambridge University Press.CrossRefGoogle Scholar
Kirchler, E., Hoelzl, E., and Wahl, I. (2008). Enforced Versus Voluntary Tax Compliance: The “Slippery Slope” Framework. Journal of Economic Psychology, 29, 210225.CrossRefGoogle Scholar
Kirchler, E., Kogler, C., and Muehlbacher, S. (2014). Cooperative Tax Compliance from Deterrence to Deference. Current Directions in Psychological Science, 23, 8792.CrossRefGoogle Scholar
Kirchler, E., and Maciejovsky, B. (2001). Tax Compliance Within the Context of Gain and Loss Situations, Expected and Current Asset Position, and Profession. Journal of Economic Psychology, 22, 173194.CrossRefGoogle Scholar
Kirchler, E., Muehlbacher, S., Hoelzl, E., and Webley, P. (2009). Effort and Aspirations in Tax Evasion: Experimental Evidence. Applied Psychology, 58, 488507.CrossRefGoogle Scholar
Kirchler, E., Muehlbacher, S., Kastlunger, B., and Wahl, I. (2010). Why Pay Taxes? A Review of Tax Compliance Decisions. In Alm, J. M.-V. J. and Torgler, B. (Ed.), Developing Alternative Frameworks for Explaining Tax Compliance (pp. 1531). London: Routledge.Google Scholar
Kleven, H. J., Knudsen, M. B., Kreiner, C. T., Pedersen, S., and Saez, E. (2011). Unwilling or Unable to Cheat? Evidence from a Tax Audit Experiment in Denmark. Econometrica, 79, 651692.Google Scholar
Kogler, C., Batrancea, L., Nichita, A., Pantya, J., Belianin, A., and Kirchler, E. (2013). Trust and Power as Determinants of Tax Compliance: Testing the Assumptions of the Slippery Slope Framework in Austria, Hungary, Romania and Russia. Journal of Economic Psychology, 34, 169180.CrossRefGoogle Scholar
Kogler, C., Batrancea, L., Nichita, A., Olsen, J., and Kirchler, E. (2014). Cross-cultural Research on Tax Compliance, Corruption and Shadow Economy. Paper presented at the 28th International Congress of Applied Psychology in Paris, France.
Kogler, C., Mittone, L., and Kirchler, E. (2015). Delayed Feedback on Tax Audits Affects Compliance and Fairness Perceptions. Journal of Economic Behavior and Organization , 124, 8187.CrossRefGoogle Scholar
Lago-Peñas, I., and Lago-Peñas, S. (2010). The Determinants of Tax Morale in Comparative Perspective: Evidence from European Countries. European Journal of Political Economy, 26, 441453.CrossRefGoogle Scholar
Lewis, A. (1982). The Psychology of Taxation. New York: St. Martin’s Press.Google Scholar
Luttmer, E. F. P., and Singhal, M. (2014). Tax Morale. Journal of Economic Perspectives, 28, 149168.CrossRefGoogle Scholar
Maciejovsky, B., Kirchler, E., and Schwarzenberger, H. (2007). Misperception of Chance and Loss Repair: On the Dynamics of Tax Compliance. Journal of Economic Psychology, 28, 678691.CrossRefGoogle Scholar
Maciejovsky, B., Schwarzenberger, H., and Kirchler, E. (2012). Rationality Versus Emotions: The Case of Tax Ethics and Compliance. Journal of Business Ethics, 109(3), 339350.CrossRefGoogle Scholar
McCaffery, E. J., and Baron, J. (2004). Framing and Taxation: Evaluation of Tax Policies Involving Household Composition. Journal of Economic Psychology, 25, 679705.CrossRefGoogle Scholar
McKerchar, M. (2001). The Study of Income Tax Complexity and Unintentional Non-Compliance: Research Method and Preliminary Findings. ATAX Discussion Paper. University of Sydney. Australia.
Mendoza, J. P., Wielhouwer, J., and Kirchler, E. (2015). The Backfiring Effect of Auditing on Tax Compliance. SSRN Electronic Journal. Scholar
Mittone, L. (2006). Dynamic Behaviour in Tax Evasion: An Experimental Approach. Journal of Socio-Economics, 35, 813835.CrossRefGoogle Scholar
Moeschler, D. (2015). Social Representations of Taxes and Intentions Toward Compliance. Economies and Finances. Retrieved from Scholar
Moscovici, S. (1961). La psychanalyse, son image et son public. Paris: Presses universitaires de France.Google Scholar
Muehlbacher, S., Hartl, B., and Kirchler, E. (2015). Mental Accounting and Tax Compliance Experimental Evidence for the Effect of Mental Segregation of Tax Due and Revenue on Compliance. Public Finance Review, 45(1), 122.Google Scholar
Muehlbacher, S., Kirchler, E., and Schwarzenberger, H. (2011). Voluntary Versus Enforced Tax Compliance: Empirical Evidence for the “Slippery Slope” Framework. European Journal of Law and Economics, 32, 8997.CrossRefGoogle Scholar
Murphy, K. (2004). The Role of Trust in Nurturing Compliance: A Study of Accused Tax Avoiders. Law and Human Behavior, 28, 187209.CrossRefGoogle ScholarPubMed
OECD (Organization of Economic Cooperation and Development). (2013). Co-operative Compliance: A Framework from Enhanced Relationship to Co-operative Compliance. Paris: OECD Publishing.
OECD. (2015). Tax Administration 2015: Comparative Information on OECD and Other Advanced and Emerging Economies. Paris: OECD Publishing.
Onu, D., and Oats, L. (2015). The Role of Social Norms in Tax Compliance: Theoretical Overview and Practical Implications. Journal of Tax Administration, 1, 113137.Google Scholar
Pickhardt, M., and Seibold, G. (2014). Income Tax Evasion Dynamics: Evidence from an Agent-Based Econophysics Model. Journal of Economic Psychology, 40, 147160.CrossRefGoogle Scholar
Porcano, T. M. (1985). Distributive Justice and Tax Policy. Accounting Review, 59, 619635.Google Scholar
Rechberger, S., Hartner, M., Kirchler, E., and Hämmerle, F. K. (2010). Tax Amnesties, Justice Perceptions, and Filing Behavior: A Simulation Study. Law and Policy, 32, 214225.CrossRefGoogle ScholarPubMed
Sandmo, A. (2005). The Theory of Tax Evasion: A Retrospective View. National Tax Journal, 58, 643663.CrossRefGoogle Scholar
Schepanski, A., and Shearer, T. (1995). A Prospect Theory Account of the Income Tax Withholding Phenomenon. Organizational Behavior and Human Decision Processes, 63, 174186.CrossRefGoogle Scholar
Schmölders, G. (1959). Fiscal Psychology: A New Branch of Public Finance. National Tax Journal, 12, 340345.Google Scholar
Schmölders, G. (1960). Das Irrationale in der öffentlichen Finanzwirtschaft. Frankfurt am Main: Suhrkamp.Google Scholar
Schneider, F. (2015). Size and Development of the Shadow Economy of 31 European and 5 Other OECD Countries from 2003 to 2015: Different Developments. Retrieved from
Schwartz, R. D., and Orleans, S. (1967). On Legal Sanctions. University of Chicago Law Review, 34, 274300.CrossRefGoogle Scholar
Shu, L. L., Mazar, N., Gino, F., Ariely, D., and Bazerman, M. H. (2012). Signing at the Beginning Makes Ethics Salient and Decreases Dishonest Self-Reports in Comparison to Signing at the End. Proceedings of the National Academy of Sciences, 109, 1519715200.CrossRefGoogle ScholarPubMed
Slemrod, J. (1998). On Voluntary Compliance, Voluntary Taxes, and Social Capital. National Tax Journal, 51, 485491.Google Scholar
Slemrod, J., Blumenthal, M., and Christian, C. (2001). Taxpayer Response to an Increased Probability of Audit: Evidence from a Controlled Experiment in Minnesota. Journal of Public Economics, 79, 455483.CrossRefGoogle Scholar
Taylor, N. (2003). Understanding Taxpayer Attitudes Through Understanding Taxpayer Identities. In Braithwaite, V. (ed.), Taxing Democracy: Understanding Tax Avoidance and Evasion (pp. 7192). Aldershot: Ashgate.Google Scholar
Thaler, R. (1999). Mental Accounting Matters. Journal of Behavioral Decision Making, 12, 183206.3.0.CO;2-F>CrossRefGoogle Scholar
Torgler, B. (2004a). Tax Morale in Asian Countries. Journal of Asian Economics, 15, 237266.CrossRefGoogle Scholar
Torgler, B. (2004b). Moral Suasion: An Alternative Tax Policy Strategy? Evidence from a Controlled Field Experiment in Switzerland. Economics of Governance, 5, 235253.CrossRefGoogle Scholar
Torgler, B. (2005). Tax Morale and Direct Democracy. European Journal of Political Economy, 21, 525531.CrossRefGoogle Scholar
Torgler, B. (2006). The Importance of Faith: Tax Morale and Religiosity. Journal of Economic Behavior and Organization, 61, 81109.CrossRefGoogle Scholar
Torgler, B. (2007). Tax Compliance and Tax Morale: A Theoretical and Empirical Analysis: Cheltenham: Edward Elgar.CrossRefGoogle Scholar
Torgler, B., and Schneider, F. (2009). The Impact of Tax Morale and Institutional Quality on the Shadow Economy. Journal of Economic Psychology, 30, 228245.CrossRefGoogle Scholar
Tyler, T. R. (2006). Psychological Perspectives on Legitimacy and Legitimation. Annual Review of Psychology, 57, 375400.CrossRefGoogle ScholarPubMed
Wahl, I., Muehlbacher, S., and Kirchler, E. (2010). The Impact of Voting on Tax Payments. Kyklos, 63, 144158.CrossRefGoogle ScholarPubMed
Wartick, M., and Rupert, T. (2010). The Effects of Observing a Peer’s Likelihood of Reporting Income on Tax Reporting Decisions. Advances in Taxation, 19, 6594.CrossRefGoogle Scholar
Wenzel, M. (2002). The Impact of Outcome Orientation and Justice Concerns on Tax Compliance: The Role of Taxpayers’ Identity. Journal of Applied Psychology, 87, 629.CrossRefGoogle ScholarPubMed
Wenzel, M. (2003). Tax Compliance and the Psychology of Justice: Mapping the Field. In Braithwaite, V. (Ed.), Taxing Democracy: Understanding Tax Avoidance and Evasion (pp. 4170). Aldershot: Ashgate.Google Scholar
Wenzel, M. (2004a). An Analysis of Norm Processes in Tax Compliance. Journal of Economic Psychology, 25, 213228.CrossRefGoogle Scholar
Wenzel, M. (2004b). The Social Side of Sanctions: Personal and Social Norms as Moderators of Deterrence. Law and Human Behavior, 28, 547567.CrossRefGoogle ScholarPubMed
Wolters Kluwer CCH. (2015). Federal Tax Law Keeps Piling Up. Retrieved July 14, 2016, from
Yaniv, G. (1999). Tax Compliance and Advance Tax Payments: A Prospect Theory Analysis. National Tax Journal, 52, 753764.Google Scholar
Zeelenberg, M., and Pieters, R. (2006). Feeling Is for Doing: A Pragmatic Approach to the Study of Emotions in Economic Behavior. In De Cremer, D., Zeelenberg, M., and Murnighan, K. (Eds.), Social Psychology and Economics (pp. 117137). New York: Psychology Press.Google Scholar

Save book to Kindle

To save this book to your Kindle, first ensure is added to your Approved Personal Document E-mail List under your Personal Document Settings on the Manage Your Content and Devices page of your Amazon account. Then enter the ‘name’ part of your Kindle email address below. Find out more about saving to your Kindle.

Note you can select to save to either the or variations. ‘’ emails are free but can only be saved to your device when it is connected to wi-fi. ‘’ emails can be delivered even when you are not connected to wi-fi, but note that service fees apply.

Find out more about the Kindle Personal Document Service.

Available formats

Save book to Dropbox

To save content items to your account, please confirm that you agree to abide by our usage policies. If this is the first time you use this feature, you will be asked to authorise Cambridge Core to connect with your account. Find out more about saving content to Dropbox.

Available formats

Save book to Google Drive

To save content items to your account, please confirm that you agree to abide by our usage policies. If this is the first time you use this feature, you will be asked to authorise Cambridge Core to connect with your account. Find out more about saving content to Google Drive.

Available formats