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http://dspace.mediu.edu.my:8181/xmlui/handle/10419/18922| Title: | Tax morale and optimal taxation |
| Keywords: | H26 H21 C91 ddc:330 optimal taxation tax evasion voting experiments Optimale Besteuerung Steuersystem Steuermoral Wahlverhalten Experiment |
| Issue Date: | 16-Oct-2013 |
| Publisher: | |
| Description: | We study experimentally how taxpayers choose between two tax regimes to fund a public good. The first-best tax regime imposes a general, distortion-free income tax. However, this tax cannot be enforced. The second-best alternative supplements the income tax by a specific commodity tax. This tax cannot be evaded but distorts optimal consumption choices, instead. The result is that a large majority of subjects prefer the general income tax regime. The bulk of votes is consistent with actual payoffs. We isolate tax morale as cause for payoffs above theoretical predictions. |
| URI: | http://koha.mediu.edu.my:8181/xmlui/handle/10419/18922 |
| Other Identifiers: | http://hdl.handle.net/10419/18922 ppn:47119123X |
| Appears in Collections: | EconStor |
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