Why people pay taxes: From a conventional economic model to a model of social convention

被引：60

作者：

Cullis, JG ^{[1
]}

Lewis, A ^{[1
]}

机构：

[1] UNIV BATH,CTR ECON PSYCHOL,BATH BA2 7AY,AVON,ENGLAND

来源：

JOURNAL OF ECONOMIC PSYCHOLOGY | 1997年 / 18卷 / 2-3期

关键词：

economics; compliance; taxation; models;

D O I：

10.1016/S0167-4870(97)00010-X

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

This paper compares 'chauvinistic' models of tax (non)compliance derived from mainstream neo-classical economics with the 'softy' approach of some psychologists, sociologists and other interested parties, A 'third way' is developed which takes preferences over conformity to social conventions into account, is more process orientated and less deterministic than traditional economic models yet maintains their characteristic deductive stance.

引用

页码：305 / 321

页数：17

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