Tax perceptions and preferences over tax structure in the United Kingdom

Gemmell N., Morrissey O., Pinar A.

ECONOMIC JOURNAL, cilt.114, sa.493, 2004 (SSCI, Scopus) identifier identifier

  • Yayın Türü: Makale / Tam Makale
  • Cilt numarası: 114 Sayı: 493
  • Basım Tarihi: 2004
  • Doi Numarası: 10.1111/j.0013-0133.2004.00190.x
  • Dergi Adı: ECONOMIC JOURNAL
  • Derginin Tarandığı İndeksler: Social Sciences Citation Index (SSCI), Scopus
  • Ankara Üniversitesi Adresli: Hayır

Özet

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.