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

  • Schnellenbach, Jan

    (University of St Gallen)

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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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
Date of revision:
Handle: RePEc:ecj:ac2002:163
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