Where is My Money? New Findings in Fiscal Psychology

The essay outlines selected psychological attitudes towards taxes. We argue that the application of behavioural economics methodology to taxation is more than justified because, in their decision-making, taxpayers seem to be influenced by the perception of taxes rather than solely by their existence...

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Bibliographic Details
Published in:Society (New Brunswick) 2015-04, Vol.52 (2), p.155-158
Main Authors: Houdek, Petr, Koblovský, Petr
Format: Article
Language:English
Subjects:
Attitudes
Behavioral economics
Behavioral Sciences
Behavioural economics
Costs
Decision Making
Economic psychology
Economics
Financial Policy
Fines & penalties
Fiscal policy
Income taxes
Institutional Environment
Low income groups
Methods
Money
Perceptions
Political Science
Prices
Psychological aspects
Psychology
Resistance (Psychology)
Slavic Languages
Social psychology
Social Science and Public Policy
Social Sciences
Sociology
Students
Tax increases
Tax rates
Tax revenues
Taxation
Taxes
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Summary:The essay outlines selected psychological attitudes towards taxes. We argue that the application of behavioural economics methodology to taxation is more than justified because, in their decision-making, taxpayers seem to be influenced by the perception of taxes rather than solely by their existence. We also discuss several real life examples of how tax salience affects the perception of taxes in various settings. The conclusion points out that the tax non-salience contributes to fiscal illusion, which allows governments to grow.
ISSN:0147-2011
1936-4725
DOI:10.1007/s12115-015-9873-7