Psychology of Taxation and Public Finance

Günter Schmölders

Chapter 5 in The Psychology of Money and Public Finance, 2006, pp 157-210 from Palgrave Macmillan

Abstract: Abstract Two important results of some 1958 surveys conducted in Germany under the auspices of the Cologne Centre of Empirical Economics Research in the new line of research on fiscal psychology are: (1) that fiscal policy, the idea of deficit spending in a depression and surplus hoarding in a boom, has hardly any chance of practical application because of the general lack of understanding among members of parliament and administrators of the underlying economic and monetary processes; and (2) that ‘tax-dodging’ is something quite unfamiliar to 90 per cent of the German population.

Keywords: Public Finance; Profit Taxation; Fiscal Theory; Empirical Economic Research (search for similar items in EconPapers)
Date: 2006
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Persistent link: https://EconPapers.repec.org/RePEc:pal:palchp:978-0-230-62511-2_5

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DOI: 10.1057/9780230625112_5

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