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


Reference:

Cullis, J. G. and Lewis, A., 1997. Why people pay taxes: From a conventional economic model to a model of social convention. Journal of Economic Psychology, 18 (2-3), pp. 305-321.

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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).

Details

Item Type Articles
CreatorsCullis, J. G.and Lewis, A.
DepartmentsFaculty of Humanities & Social Sciences > Psychology
RefereedYes
StatusPublished
ID Code9689

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