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ifo Institut – Leibniz-Institut für Wirtschaftsforschung an der Universität München >
CESifo Working Papers, CESifo Group Munich >
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http://hdl.handle.net/10419/18922
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| Title: | | Tax morale and optimal taxation  |
| Authors: | | Gueth, Werner Sausgruber, Rupert |
| Issue Date: | | 2004 |
| Series/Report no.: | | CESifo working papers 1284 |
| Abstract: | | We study experimentally how taxpayers choose between two tax regimes to fund a public good. The first-best tax regime imposes a general, distortion-free income tax. However, this tax cannot be enforced. The second-best alternative supplements the income tax by a specific commodity tax. This tax cannot be evaded but distorts optimal consumption choices, instead. The result is that a large majority of subjects prefer the general income tax regime. The bulk of votes is consistent with actual payoffs. We isolate tax morale as cause for payoffs above theoretical predictions. |
| Subjects: | | optimal taxation tax evasion voting experiments |
| JEL: | | H26 H21 C91 |
| Document Type: | | Working Paper |
| Appears in Collections: | | CESifo Working Papers, CESifo Group Munich
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