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...
| Published in: | Kyklos Vol. 54; no. 2/3; pp. 491 - 507 |
|---|---|
| Main Author: | |
| Format: | Article |
| Published: |
Wiley-Blackwell
2001
|
| Subjects: | |
| Online Access: | View this record in EBSCOhost |
| fields | @attributes: recordID: 1 pdfLink: plink: https://search.ebscohost.com/login.aspx?direct=true&db=ssf&AN=510161663&site=ehost-live header: @attributes: shortDbName: ssf uiTerm: 510161663 longDbName: Social Sciences Full Text (H.W. Wilson) uiTag: AN controlInfo: bkinfo: jinfo: jid: 00235962 KYK jtl: Kyklos issn: 00235962 maglogo: N pubinfo: dt: 2001 vid: 54 iid: 2/3 pid: 480 pub: Wiley-Blackwell artinfo: ui: 510161663 10.1111/j.0023-5962.2001.00166.x ppf: 491 ppct: 16 formats: fmt: – @attributes: type: T – @attributes: type: P size: 941KB tig: atl: Emotional hazard exemplified by taxation-induced anger. aug: au: Winden, Frans van su: Emotions Economics & psychology Economics Game theory Taxation Rational choice theory sug: subj: Emotions Economics & psychology Economics Game theory Taxation Rational choice theory ab: 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. pubtype: Academic Journal doctype: Article src: R language: English refInfo: copyright: @attributes: flag: N holdings: @attributes: islocal: N |
|---|