Tax Perceptions and Preferences Over Tax Structure in the United Kingdom
Bibliographic Data
| ID | 9714972 |
|---|---|
| Authors | Norman Gemmell (0000-0001-6419-4260, University of Nottingham), Oliver Morrissey (0000-0002-4373-3170, University of Nottingham), Abuzer Pinar (Ankara University), Abuzer Pınar (0000-0003-2208-1326, Ankara University) |
| Year | 2004 |
| Volume | 114 |
| Issue | 493 |
| Pages | F117-F138 |
| Publication date | 2004-02-01 |
| Peer Reviewed | Yes |
| Open Access | Yes |
| Type | ARTICLE |
| Venue | The Economic Journal (JOURNAL) |
| Journal identifiers | ISSN: 0013-0133 • E-ISSN: 1468-0297 |
| Publisher | Oxford University Press (OUP) (PUBLISHER) |
| DOI | 10.1111/j.0013-0133.2004.00190.x |
| OpenAlex | W2003219122 |
| Language | EN |
| Citations received | 9 |
| References cited | 11 |
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 individ uals' tax preferences appear to be both dominated by self‐interest and distorted by tax misperceptions
Economics · Indirect tax · Perception · Public economics · State income tax · Tax credit · Tax reform · Fiscal Policy and Economic Growth · Gender, Labor, and Family Dynamics · Psychology · Taxation and Compliance Studies
Tax Misperception and its Effects on Decision Making – Literature Review and Behavioral Taxpayer Response Model
Where’s the money coming from?’ Manifesto costings and the politics of fiscal credibility in UK general elections, 1955–2019
What do the public think of taxation? Evidence from a focus group study in England
Fiscal illusion at the individual level
Information and Economic Voting
El apoyo de los españoles a la imposición sobre la riqueza y sus determinantes
Las preferencias ciudadanas hacia alternativas de política fiscal en Estados descentralizados
Do political budget cycles work? A micro-level investigation of pre-electoral budgeting and its electoral consequences
The Merit of Ascription? Economic Elite Perceptions of Inheritance Taxation
| Unique citing works | 9 |
|---|---|
| Citations per year | 0,64 |
| Citation span | 2012 - 2024 (13) |
| Citation velocity | recent |
| Highly cited | No |
| Citation types | Neutral: 9 |