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

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  • Cullis, John G.
  • Lewis, Alan

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  • Cullis, John G. & Lewis, Alan, 1997. "Why people pay taxes: From a conventional economic model to a model of social convention," Journal of Economic Psychology, Elsevier, vol. 18(2-3), pages 305-321, April.
  • Handle: RePEc:eee:joepsy:v:18:y:1997:i:2-3:p:305-321
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    References listed on IDEAS

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    1. Myles, Gareth D. & Naylor, Robin A., 1996. "A model of tax evasion with group conformity and social customs," European Journal of Political Economy, Elsevier, vol. 12(1), pages 49-66, April.
    2. Bordignon, Massimo, 1993. "A fairness approach to income tax evasion," Journal of Public Economics, Elsevier, vol. 52(3), pages 345-362, October.
    3. Cowell, Frank A, 1985. "The Economic Analysis of Tax Evasion," Bulletin of Economic Research, Wiley Blackwell, vol. 37(3), pages 163-193, September.
    4. Smith, Peter, 1991. "Lessons From the British Poll Tax Disaster," National Tax Journal, National Tax Association;National Tax Journal, vol. 44(4), pages 421-436, December.
    5. David J. Pyle, 1989. "Tax Evasion and the Black Economy," Palgrave Macmillan Books, Palgrave Macmillan, number 978-1-349-08488-3, December.
    6. Bowles, Roger & Jones, Philip, 1993. "Nonpayment of poll tax: An exploratory analysis of tax resistance," International Review of Law and Economics, Elsevier, vol. 13(4), pages 445-455, December.
    7. Smith, Peter, 1991. "Lessons from the British Poll Tax Disaster," National Tax Journal, National Tax Association, vol. 44(4), pages 421-36, December.
    8. Gordon, James P. P., 1989. "Individual morality and reputation costs as deterrents to tax evasion," European Economic Review, Elsevier, vol. 33(4), pages 797-805, April.
    9. Robert S. Chirinko, 1990. "Altruism, Egoism, And The Role Of Social Capital In The Private Provision Of Public Goods," Economics and Politics, Wiley Blackwell, vol. 2(3), pages 275-290, November.
    10. Kuran, Timur, 1990. "Private and Public Preferences," Economics and Philosophy, Cambridge University Press, vol. 6(1), pages 1-26, April.
    11. Joel M. Guttman & Shmuel Nitzan & Uriel Spiegel, 1992. "Rent Seeking And Social Investment In Taste Change," Economics and Politics, Wiley Blackwell, vol. 4(1), pages 31-42, March.
    12. Roback, Jennifer, 1989. "Racism as Rent Seeking," Economic Inquiry, Western Economic Association International, vol. 27(4), pages 661-681, October.
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