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Tax perceptions and preferences over tax structure in the united kingdom

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  • Norman Gemmell
  • Oliver Morrissey
  • Abuzer Pinar

Abstract

Do voters know their tax liabilities accurately or do they systematically misperceive them? Could such misperceptions influence voters' choices over alternative tax structures proposed by politicians? This paper assesses the accuracy of individuals' tax perceptions in the UK using micro-data from the British Social Attitudes Survey (1995) and tests an empirical model of the determinants of tax structure preferences, including tax misperceptions. A systematic bias towards "over"-estimation of income and expenditure tax (VAT) liabilities is found and individ uals' tax preferences appear to be both dominated by self-interest and distorted by tax misperceptions. Copyright 2004 Royal Economic Society.

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Bibliographic Info

Article provided by Royal Economic Society in its journal The Economic Journal.

Volume (Year): 114 (2004)
Issue (Month): 493 (02)
Pages: F117-F138

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Handle: RePEc:ecj:econjl:v:114:y:2004:i:493:p:f117-f138

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Cited by:
  1. Fredrik Carlsson & Mitesh Kataria & Elina Lampi, 2009. "Do EPA administrators recommend environmental policies that citizens want?," Jena Economic Research Papers 2009-057, Friedrich-Schiller-University Jena, Max-Planck-Institute of Economics.
  2. Jakobsson, Niklas, 2009. "Why do you want lower taxes? Preferences regarding municipal income tax rates," Working Papers in Economics 345, University of Gothenburg, Department of Economics.
  3. Katarina Nordblom, 2011. "The complex attitudes to alcohol taxation," Applied Economics, Taylor & Francis Journals, vol. 43(24), pages 3355-3364.
  4. Jappelli, Tullio & Pistaferri, Luigi, 2007. "Do people respond to tax incentives? An analysis of the Italian reform of the deductibility of home mortgage interests," European Economic Review, Elsevier, vol. 51(2), pages 247-271, February.
  5. Hammar, Henrik & Jagers, Sverker C. & Nordblom, Katarina, 2006. "What explains attitudes towards tax levels? A multi-tax comparison," Working Papers in Economics 225, University of Gothenburg, Department of Economics.
  6. Martin Fochmann & Dirk Kiesewetter & Abdolkarim Sadrieh, 2010. "Investment Behavior and the Biased Perception of Limited Loss Deduction in Income Taxation," FEMM Working Papers 100004, Otto-von-Guericke University Magdeburg, Faculty of Economics and Management.
  7. Shun-ichiro Bessho & Masayoshi Hayashi, 2005. "The CES Utility Function, Non-linear Budget Constraints and Labor Supply : Results on Prime-age Males in Japan," Labor Economics Working Papers 22041, East Asian Bureau of Economic Research.
  8. Löfgren, Åsa & Nordblom, Katarina, 2006. "Puzzling tax attitudes and labels," Working Papers in Economics 234, University of Gothenburg, Department of Economics.
  9. Yamamura, Eiji, 2012. "Trust in government and its effect on preferences for income redistribution and perceived tax burden," MPRA Paper 39833, University Library of Munich, Germany.
  10. Lucy F. Ackert & Jorge Martinez-Vazquez & Mark Rider, 2004. "Tax policy design in the presence of social preferences: some experimental evidence," Working Paper 2004-33, Federal Reserve Bank of Atlanta.
  11. Bessho, Shun-ichiro & Hayashi, Masayoshi, 2008. "A Structural Estimation of the CES Preferences and Linear Labor Supply: The Case of Prime-Age Males in Japan," Discussion Papers 2008-02, Graduate School of Economics, Hitotsubashi University.
  12. David Heres & Steffen Kallbekken & Ibon Galarraga, 2013. "Understanding Public Support for Externality-Correcting Taxes and Subsidies: A Lab Experiment," Working Papers 2013-04, BC3.

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