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| Author: | Gemmell, N. Morrissey, O. Pinar, A. |
| Title: | Tax perceptions and preferences over tax structure in the United Kingdom |
| Journal: | Economic Journal
2004 : FEB, VOL. 114:493, p. F117-F138 |
| Index terms: | Perception Taxation United Kingdom |
| Language: | eng |
| Abstract: | 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? The accuracy of individuals' tax perceptions are assessed in the UK using micro-data from the British Social Attitudes Suvey (1995) and and empirical model of the determinants of tax structure preferences, including tax misperceptions, are tested. |
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