Tax Morale and the Taming of Leviathan
- An explanation for tax morale based upon a simple model of psychological costs that depend on the perceived legitimacy of public policies is introduced. It is shown that empirically observed low levels of tax evasion can be explained even for a risk-neutral taxpayer with such a model. In a discussion of aggregate tax revenue, it is argued that tax revenue as a function of tax rates may differ fundamentally from the notorious Laffer curve. It is then necessary to look at the interaction of formal and informal institutions to predict the nominal tax rates chosen by a revenue maximizer.
Verfasserangaben: | Jan SchnellenbachORCiD |
---|---|
DOI: | https://doi.org/10.1007/s10602-006-0001-y |
ISSN: | 1043-4062 |
Titel der Quelle (Englisch): | Constitutional Political Economy |
Dokumentart: | Wissenschaftlicher Zeitschriftenartikel referiert |
Sprache: | Englisch |
Erscheinungsjahr: | 2006 |
Beteiligte Körperschaft: | Philipps-University Marburg |
Freies Schlagwort / Tag: | Cognitive dissonance; H26; Informal institutions; Tax evasion; Tax morale; Z13 |
Band / Jahrgang: | 17 |
Heftnummer: | 2 |
Erste Seite: | 117 |
Letzte Seite: | 132 |
Fakultät / Fachgebiet: | Fakultät 5 Wirtschaft, Recht und Gesellschaft / FG VWL, insbesondere Mikroökonomik |