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

Type
working paper
Date Issued
2002-01-01
Author(s)
Schnellenbach, Jan
Abstract
presented at the 2002 annual conference of the Royal Economic Society, March 25-27 at Warwick, UK and at the 2002 meeting of the European Public Choice Society, April 4-7 at Belgirate, Italy. (available upon request).#### 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 cost are considered. Contrary to earlier models integrating psychological cost, however, we systematically derive these cost by assuming a relationship between cognitive dissonance, taxpayer satisfaction with government policy, and the amount of 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.
Project(s)
Kirchgässner
Language
English
HSG Classification
contribution to scientific community
Refereed
No
URL
https://www.alexandria.unisg.ch/handle/20.500.14171/71510
Subject(s)
  • other research area

Division(s)
  • SIAW - Swiss Institut...

Eprints ID
15939
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