Tax Fairness and Folk Justice
Why have Americans severely limited the estate and gift tax - ostensibly targeted at only the very wealthy - but greatly expanded the subsidies to low-wage workers through the Earned Income Tax Credit, now the single largest poverty program in the country? Why do people hate the property tax so much, yet seemingly revolt against it only during periods of economic change? Why are some groups of taxpayers more obedient to the tax authorities than others, even when they face the same enforcement regime? These puzzling questions all revolve around perceptions of tax fairness. Is the public simply inconsistent? A sympathetic and unified explanation for these attitudes is based on understanding the everyday psychology of fairness and how it comes to be applied in taxation. This book demonstrates how a serious consideration of 'folk justice' can deepen our understanding of how tax systems actually function and how they can perhaps be reformed.
What people are saying - Write a review
We haven't found any reviews in the usual places.
Other editions - View all
Accessed July American assessed value assessors attitudes bands behavior believe benefits Chapter cognitive council tax desert dictator game direct democracy discussed distribution earned economic economists effect equity theory estate and gift estate tax example experimental experiments explore folk justice gift tax higher homeowners horizontal equity idea income tax increase individuals inequality institutions judgments Kaplow and Shavell luck Mankiw market value moral mandates Murphy and Nagel norms notions optimal tax outcomes participants pay taxes perceived percent philosophical political procedural justice property tax property tax system Proposition 13 psychological Rawls’s repeal respondents revaluation revenue rewards role salience Shavell Sheffrin social social exchange theory stigma studies suggests support redistribution survey system justification theory system threat tax authorities tax compliance tax evasion tax fairness tax morale tax policy tax rates taxation taxpayers Torgler typically ultimatum game unfair voice Wales wealth welfare