Emotional hazard exemplified by taxation-induced anger.
Part of a special issue commemorating the 60th birthday of Bruno S. Frey. The writer examines the influence of anger-related emotions on economic behavior. He uses his findings to highlight a neglected kind of excess burden in tax theory: emotional hazard,r the risk of an efficiency loss resultin...
| Publicado en: | Kyklos Vol. 54; no. 2/3; pp. 491 - 507 |
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| Autor principal: | |
| Formato: | Artículo |
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Wiley-Blackwell
2001
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| Acceso en línea: | Ver este registro en EBSCOhost |
| Sumario: | Part of a special issue commemorating the 60th birthday of Bruno S. Frey. The writer examines the influence of anger-related emotions on economic behavior. He uses his findings to highlight a neglected kind of excess burden in tax theory: emotional hazard,r the risk of an efficiency loss resulting from emotional responses to taxation. He also develops a model of taxpayers' behavior and explores implications of his work for economic theory and policy. |
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