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Tax Morale and the Legitimacy of Economic Policy

  • It is proposed that a more accurate prediction of tax evasion activity than in the standard portfolio-choice model can be derived even for risk-neutral individuals if psychological costs are considered. Contrary to earlier models integrating psychological costs they are systematically derived by assuming a relationship between psychological costs, taxpayer satisfaction with public policy and taxes evaded. A formal concept of legitimacy of public policies is introduced and it is shown that legitimacy influences evasion activity.

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Metadaten
Author: Jan SchnellenbachORCiD
ISSN:0943-0180
Title of the source (English):Homo Oeconomicus
Document Type:Scientific journal article peer-reviewed
Language:English
Year of publication:2007
Tag:Tax evasion; Tax morale; economics and psychology; political legitimacy
Volume/Year:24
Issue number:1
First Page:21
Last Page:45
Faculty/Chair:Fakultät 5 Wirtschaft, Recht und Gesellschaft / FG VWL, insbesondere Mikroökonomik
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