Djanali, Iwan; Sheehan-Connor, Damien - In: Journal of Economic Psychology 33 (2012) 4, pp. 758-775
This paper proposes and evaluates the tax affinity hypothesis claiming that individuals derive non-negligible utility from paying taxes due to their pro-social tendencies. We present a model in the neoclassical labor–leisure framework with tax paid as a third argument of the utility function....