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Willing to Pay? A Reasonable Choice Approach by Sven Steinmo; John D’Attoma is a book available to read on EtoBox.

What is Willing to Pay? A Reasonable Choice Approach about?

The Introduction opens with a brief presentation of the field of the behavioral social sciences and the field of taxation. Why we have chosen to study tax compliance? What can it tell us about human behavior related to taxation and why people behave the way they do, more generally? Tax money funds the public services that we rely upon, and yet, tax compliance varies greatly both across societies and between countries. Given that tax evasion (what is often referred to as the “Tax Gap”) can account for several hundred million dollars in revenue loss each year, these are not simply “academic” questions. Every government (and most citizens) would like increased tax compliance—not only because it could provide increase revenues but also because doing so could make the entire system fairer and more equitable. This chapter lays out our three main variables—institutions, norms, and values—and their relationship to tax compliance.

Author

Sven Steinmo; John D’Attoma

Publisher

Oxford University Press

Published

2021

Language

EN