Why people pay taxes: From a conventional economic model to a model of social convention

John G Cullis, Alan Lewis

Research output: Contribution to journalArticle

75 Citations (Scopus)


This paper compares "chauvinistic" models of tax (non)compliance derived from mainstream neo-classical economics with the "softy" approach of some psychologists, sociologists and other interested parties. A "third way" is developed which takes preferences over conformity to social conventions into account, is more process orientated and less deterministic than traditional economic models yet maintains their characteristic deductive stance. (PsycINFO Database Record (c) 2007 APA, all rights reserved) (journal abstract).
Original languageEnglish
Pages (from-to)305-321
Number of pages17
JournalJournal of Economic Psychology
Issue number2-3
Publication statusPublished - 1997


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