haku: @indexterm markets / yhteensä: 2197
viite: 5 / 2197
Tekijä:Kallbekken, S.
Kroll, S.
Cherry, T.L.
Otsikko:Do you not like Pigou, or do you not understand him? Tax aversion and revenue recycling in the lab
Lehti:Journal of Environmental Economics and Management
2011 : JUL, VOL. 62:1, p. 53-64
Asiasana:tax evasion
rationing
environmental protection
behavioural science
costs
revenue
markets
Kieli:eng
Tiivistelmä:Tax-aversion reduces the likelihood of price rationing acting as a politically viable tool for protecting the environment. We investigate the case of the classic Pigouvian tax to control a negative externality, and discuss how recycling of revenues, labeling of the tax and information about its aim affects the support for taxation. The support for taxation is tested within a single-price market experiment, where purchases by certain buyers impose external costs on others. Observing behavior consistent with tax-aversion, evidence is found of recycling of the revenues to more narrowly targeted groups increasing support for taxation. Without narrow revenue recycling, labeling a Pigouvian instrument as a ‘tax’ may substantially lower the likelihood of voter support.
SCIMA tietueen numero: 275765
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