How are They Spending my Taxes? Tax Compliance and Citizens’ Interest in Politics
In neoclassical economics, individuals are assumed to perceive tax payments as commensurate with any other payment. This paper challenges this assumption. Individuals are more likely to identify with the community when they pay a higher share of their income in tax and when compliance is also an expression of civic duty. An analysis of questionnaire responses from over 20 countries suggests that citizens take a greater interest in politics when they are more tax compliant.
|Date of creation:||Sep 2010|
|Date of revision:|
|Contact details of provider:|| Postal: Claverton Down, Bath BA2 7AY|
Phone: +44 (0)1225 383799
Fax: +44 (0)1225 323423
Web page: http://www.bath.ac.uk
More information through EDIRC
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- Stigler, George J & Becker, Gary S, 1977. "De Gustibus Non Est Disputandum," American Economic Review, American Economic Association, vol. 67(2), pages 76-90, March.
- Friedrich Schneider & Dominik Enste, 1999.
"Shadow Economies Around the World - Size, Causes, and Consequences,"
CESifo Working Paper Series
196, CESifo Group Munich.
- Friedrich Schneider & Dominik Enste, 2000. "Shadow Economies Around the World; Size, Causes, and Consequences," IMF Working Papers 00/26, International Monetary Fund.
- Alm, James & McClelland, Gary H. & Schulze, William D., 1992. "Why do people pay taxes?," Journal of Public Economics, Elsevier, vol. 48(1), pages 21-38, June.
- Shlomi Segall, 2005. "Political Participation as an Engine of Social Solidarity: A Sceptical View," Political Studies, Political Studies Association, vol. 53, pages 362-378, 06.
- Lars P. Feld & Bruno S. Frey, .
"Trust Breeds Trust: How Taxpayers are Treated,"
IEW - Working Papers
098, Institute for Empirical Research in Economics - University of Zurich.
- Benno Torgler & Bin Dong, 2008.
"Corruption and Political Interest: Empirical Evidence at the Micro Level,"
School of Economics and Finance Discussion Papers and Working Papers Series
229, School of Economics and Finance, Queensland University of Technology.
- Benno Torgler & Bin Dong, 2008. "Corruption and Political Interest: Empirical Evidence at the Micro Level," CREMA Working Paper Series 2008-03, Center for Research in Economics, Management and the Arts (CREMA).
- Benno Torgler & Bin Dong, 2008. "Corruption and Political Interest: Empirical Evidence at the Micro Level," Working Papers 2008.39, Fondazione Eni Enrico Mattei.
- Peacock, Alan & Shaw, G K, 1982. "Tax Evasion and Tax Revenue Loss," Public Finance = Finances publiques, , vol. 37(2), pages 269-78.
- Bruno S. Frey & Benno Torgler, 2006.
"Tax Morale and Conditional Cooperation,"
CREMA Working Paper Series
2006-11, Center for Research in Economics, Management and the Arts (CREMA).
- Bruno S. Frey & Benno Torgler, 2006. "Tax Morale and Conditional Cooperation," IEW - Working Papers 286, Institute for Empirical Research in Economics - University of Zurich.
- Frey, Bruno S. & Torgler, Benno, 2006. "Tax Morale and Conditional Cooperation," Berkeley Olin Program in Law & Economics, Working Paper Series qt3rd3f982, Berkeley Olin Program in Law & Economics.
- Blumenthal, Marsha & Christian, Charles W. & Slemrod, Joel, 2001. "Do Normative Appeals Affect Tax Compliance? Evidence from a Controlled Experiment in Minnesota," National Tax Journal, National Tax Association, vol. 54(n. 1), pages 125-38, March.
- Loewenstein, George, 1999. "Because It Is There: The Challenge of Mountaineering . . . for Utility Theory," Kyklos, Wiley Blackwell, vol. 52(3), pages 315-43.
- Alfonso Miranda & Sophia Rabe-Hesketh, 2005. "Maximum Likelihood Estimation of Endogenous Switching And Sample Selection Models for Binary, Count, And Ordinal Variables," Keele Economics Research Papers KERP 2005/14, Centre for Economic Research, Keele University.
- Alberto Alesina & Reza Baqir & William Easterly, 1999. "Public Goods and Ethnic Divisions," The Quarterly Journal of Economics, Oxford University Press, vol. 114(4), pages 1243-1284.
- Gordon, James P. P., 1989. "Individual morality and reputation costs as deterrents to tax evasion," European Economic Review, Elsevier, vol. 33(4), pages 797-805, April.
- Alesina, Alberto & Baqir, Reza & Easterly, William, 1999.
"Public goods and ethnic divisions,"
Policy Research Working Paper Series
2108, The World Bank.
- Alberto Alesina & Reza Baqir & William Easterly, 1997. "Public Goods and Ethnic Divisions," NBER Working Papers 6009, National Bureau of Economic Research, Inc.
- Baqir, Reza & Easterly, William & Alesina, Alberto, 1999. "Public Goods and Ethnic Divisions," Scholarly Articles 4551797, Harvard University Department of Economics.
- Bentham, Jeremy, 1781. "An Introduction to the Principles of Morals and Legislation," History of Economic Thought Books, McMaster University Archive for the History of Economic Thought, number bentham1781.
- Mueller,Dennis C., 2003. "Public Choice III," Cambridge Books, Cambridge University Press, number 9780521894753, November.
- Lars P. Feld & Jean-Robert Tyran, 2002. "Why People Obey the Law: Experimental Evidence from the Provision of Public Goods," CESifo Working Paper Series 651, CESifo Group Munich.
- Alm, James & McClelland, Gary H & Schulze, William D, 1999. "Changing the Social Norm of Tax Compliance by Voting," Kyklos, Wiley Blackwell, vol. 52(2), pages 141-71.
When requesting a correction, please mention this item's handle: RePEc:eid:wpaper:21047. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Research Publications Librarian)
If references are entirely missing, you can add them using this form.