Tax Perceptions and Preferences Over Tax Structure in The United Kingdom  

Oleh:

Gemmell, Norman ; Morrissey, Oliver ; Pinar, Abuzer

Jenis: Article from Journal - ilmiah internasional
Dalam koleksi: The Economic Journal (EBSCO) vol. 114 no. 493 (Feb. 2004), page F117-F138.
Topik: taxes; tax perceptions; tax structure
Fulltext: F117.pdf (141.69KB)

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: EE28.12 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

Do voters know their tax liabilities accurately or do they systematically misperceive them ? Could such misperceptions influence voters' choices over alternative tax structures proposed by politicians ? This paper assesses the accuracy of individuals' tax perceptions in the UK using micro - data from the British Social Attitudes Survey (1995) and tests an empirical model of the determinants of tax structure preferences, including tax misperceptions. A systematic bias towards over - estimation of income and expenditure tax (VAT) liabilities is found and individuals' tax preferences appear to be both dominated by self - interest and distorted by tax misperceptions.

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