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

72 Citations (Scopus)

Abstract

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
Volume18
Issue number2-3
Publication statusPublished - 1997

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Social Conformity
classical economics
Economic Models
Third Way
Taxes
economic model
conformity
taxes
psychologist
sociologist
Compliance
Economics
Psychology
Third way
Tax
Conformity
Neoclassical economics
Noncompliance

Cite this

Why people pay taxes: From a conventional economic model to a model of social convention. / Cullis, John G; Lewis, Alan.

In: Journal of Economic Psychology, Vol. 18, No. 2-3, 1997, p. 305-321.

Research output: Contribution to journalArticle

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