| dc.creator |
Gueth, Werner |
|
| dc.creator |
Sausgruber, Rupert |
|
| dc.date |
2004 |
|
| dc.date.accessioned |
2013-10-16T07:01:57Z |
|
| dc.date.available |
2013-10-16T07:01:57Z |
|
| dc.date.issued |
2013-10-16 |
|
| dc.identifier |
http://hdl.handle.net/10419/18922 |
|
| dc.identifier |
ppn:47119123X |
|
| dc.identifier.uri |
http://koha.mediu.edu.my:8181/xmlui/handle/10419/18922 |
|
| dc.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. |
|
| dc.language |
eng |
|
| dc.publisher |
|
|
| dc.relation |
CESifo working papers 1284 |
|
| dc.rights |
http://www.econstor.eu/dspace/Nutzungsbedingungen |
|
| dc.subject |
H26 |
|
| dc.subject |
H21 |
|
| dc.subject |
C91 |
|
| dc.subject |
ddc:330 |
|
| dc.subject |
optimal taxation |
|
| dc.subject |
tax evasion |
|
| dc.subject |
voting |
|
| dc.subject |
experiments |
|
| dc.subject |
Optimale Besteuerung |
|
| dc.subject |
Steuersystem |
|
| dc.subject |
Steuermoral |
|
| dc.subject |
Wahlverhalten |
|
| dc.subject |
Experiment |
|
| dc.title |
Tax morale and optimal taxation |
|
| dc.type |
doc-type:workingPaper |
|