Tax Morale, Leviathan and the Political Process: A Theoretical Approach
AbstractIt 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.
Download InfoIf you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
Bibliographic InfoPaper provided by Royal Economic Society in its series Royal Economic Society Annual Conference 2002 with number 163.
Date of creation: 29 Aug 2002
Date of revision:
Contact details of provider:
Postal: Office of the Secretary-General, School of Economics and Finance, University of St. Andrews, St. Andrews, Fife, KY16 9AL, UK
Phone: +44 1334 462479
Web page: http://www.res.org.uk/society/annualconf.asp
More information through EDIRC
This paper has been announced in the following NEP Reports:
You can help add them by filling out this form.
CitEc Project, subscribe to its RSS feed for this item.
- Benno Torgler, 2003. "Beyond Punishment: a tax compliance experiment with taxpayers in Costa Rica," Revista de Analisis Economico – Economic Analysis Review, Ilades-Georgetown University, Economics Department, vol. 18(1), pages 27-56, June.
- Benno Torgler & Friedrich Schneider, 2004.
"Attitudes Towards Paying Taxes in Austria: An Empirical Analysis,"
CREMA Working Paper Series
2004-27, Center for Research in Economics, Management and the Arts (CREMA).
- Benno Torgler & Friedrich Schneider, 2005. "Attitudes Towards Paying Taxes in Austria: An Empirical Analysis," Empirica, Springer, vol. 32(2), pages 231-250, 06.
- 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.
- Torgler, Benno, 2003. "To evade taxes or not to evade: that is the question," The Journal of Socio-Economics, Elsevier, vol. 32(3), pages 283-302, July.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Christopher F. Baum).
If references are entirely missing, you can add them using this form.