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.
|Bath Economics Research Working Papers
- political participation
- tax evasion