title: What cognitive psychologists should find interesting about tax.
abstract: People have to pay taxes, and usually they do--even though they would rather not. What determines whether and how much they decide to pay depends on more than a cost-benefit calculation. Results from the literature at the intersection of economics and psychology suggest that many factors are relevant, including people's perceptions of how the money is being spent, and who (else) is being asked to pay taxes. The results also suggest ways in which government may be able to use framing and various biases to influence payment of and attitudes toward tax. But much remains unknown, including, importantly, the extent to which tax incentives influence behavior.
authors.affiliation: Institute for Law and Rationality, University of Minnesota Law School, Minneapolis, Minnesota 55455, USA. hillx445@umn.edu
authors.forename: Claire A
authors.initials: CA
authors.lastname: Hill
mesh_terms: D001290:Attitude; D003071:Cognition; D003362:Cost-Benefit Analysis; D004467:Economics; D005380:Financing, Government; D006801:Humans; D010465:Perception; D012919:Social Behavior; D012945:Social Values; D013660:Taxes
references.citation: Cogn Psychol. 2001 Aug;43(1):1-22
references.pmid: 11487292
references.citation: Psychol Sci. 2004 Nov;15(11):787-93
references.pmid: 15482452