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Psychology of Taxation and Public Finance

In: The Psychology of Money and Public Finance

Author

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  • Günter Schmölders

Abstract

Two important results of some 1958 surveys conducted in Germany under the auspices of the Cologne Centre of Empirical Economics Research in the new line of research on fiscal psychology are: (1) that fiscal policy, the idea of deficit spending in a depression and surplus hoarding in a boom, has hardly any chance of practical application because of the general lack of understanding among members of parliament and administrators of the underlying economic and monetary processes; and (2) that ‘tax-dodging’ is something quite unfamiliar to 90 per cent of the German population.

Suggested Citation

  • Günter Schmölders, 2006. "Psychology of Taxation and Public Finance," Palgrave Macmillan Books, in: The Psychology of Money and Public Finance, chapter 5, pages 157-210, Palgrave Macmillan.
    • Handle: RePEc:pal:palchp:978-0-230-62511-2_5
    DOI: 10.1057/9780230625112_5
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