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- W2283807568 abstract "In many countries, also in Germany, information on the benefits of publicly provided goods is rather poor compared to knowledge of individual tax burden. As a consequence, there is no consumer sovereignty regarding public goods. Instead, voter sovereignty could fill the gap, but this does not exist either. In this situation, individuals’ incentives to minimize their personal tax burdens are very strong. Complex tax systems with many exceptions seemingly favour this behaviour. Thus, people disapprove of tax simplifications. In conclusion the paper discusses ways to overcome this problem." @default.
- W2283807568 created "2016-06-24" @default.
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- W2283807568 date "2009-05-26" @default.
- W2283807568 modified "2023-09-24" @default.
- W2283807568 title "Why Tax Payers May Obstruct Tax Simplification" @default.
- W2283807568 hasPublicationYear "2009" @default.
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