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Tax Morale, Leviathan and the Political Process: A Theoretical Approach

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  • Schnellenbach, Jan

    (University of St Gallen)

Abstract

It is proposed that a more accurate predicition 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 cognitive dissonance, taxpayer satisfaction with public policy and taxes evaded. It is shown that this approach to modelling tax evasion can bridge a gap to the literature from economic psychology on the same topic by accounting for several influences that traditionally play a role there, but are neglected in the portfolio-choice model.

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Bibliographic Info

Paper provided by Royal Economic Society in its series Royal Economic Society Annual Conference 2002 with number 163.

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Date of creation: 29 Aug 2002
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Handle: RePEc:ecj:ac2002:163

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Cited by:
  1. Benno Torgler & Friedrich Schneider, 2005. "Attitudes Towards Paying Taxes in Austria: An Empirical Analysis," Empirica, Springer, vol. 32(2), pages 231-250, 06.
  2. Benno Torgler, 2003. "Beyond Punishment: a tax compliance experiment with taxpayers in Costa Rica," Revista de Analisis Economico – Economic Analysis Review, Ilades-Georgetown University, Universidad Alberto Hurtado/School of Economics and Bussines, vol. 18(1), pages 27-56, June.
  3. Torgler, Benno, 2003. "To evade taxes or not to evade: that is the question," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 32(3), pages 283-302, July.
  4. Jan Schnellenbach, 2004. "The Evolution of a Fiscal Constitution When Individuals are Theoretically Uncertain," European Journal of Law and Economics, Springer, vol. 17(1), pages 97-115, January.

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