Why people pay taxes: From a conventional economic model to a model of social convention
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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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).
|Creators||Cullis, J. G.and Lewis, A.|
|Departments||Faculty of Humanities & Social Sciences > Psychology|
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