Some hypotheses and evidence on tax knowledge and preferences


Cullis, J. and Lewis, A., 1985. Some hypotheses and evidence on tax knowledge and preferences. Journal of Economic Psychology, 6 (3), pp. 271-287.

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Surveyed 900 adults in the UK concerning beliefs as to the sources of government revenue to pay for services, whether taxes should be increased to improve services, and whether any extra tax levied should go on incomes or the goods people buy. Results show widespread ignorance of government sources of revenue. The majority preferred to keep the level of taxation and expenditure at present levels and to place any tax increase on goods rather than incomes. Findings are discussed in terms of economic theory and past survey research. (29 ref) (PsycINFO Database Record (c) 2007 APA, all rights reserved).


Item Type Articles
CreatorsCullis, J.and Lewis, A.
DepartmentsFaculty of Humanities & Social Sciences > Psychology
ID Code9706


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