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tax, decision making, consumer financial choice, behavioral economics, political affiliation


  1. Abigail B. Sussman
  2. Christopher Y. Olivola




    Tax collection is critical for the
    proper functioning of society. However, many people strongly dislike paying
    taxes. Although this distaste could be rational on economic grounds, the
    authors show that this attitudes extendes beyond simply disliking the costs
    incurred and effects behavior in bountternormative ways. They demonstrare the
    phenomenon of tax aversion: a desire to avoid taxes per se that exceeds the
    rational aconomic motivation to avoid a monetary cost. Across five experiments,
    the authors provide evidence that people have a stronger preference to avoid
    tax related costs than to avoid equal-sized (or larger) monetary costs
    unrelated costs unrelated to taxes. Tax aversion affects consumer preferences
    in a variety of domains, including standard store purchases, financial investments,
    and job selection. Furthermore, this tendency is most prevalent among people
    who identify with political parties that generally favor less taxation.
    Finally, encouraging participants who identify with “antitax” parties to
    consider positive uses of their tax payments mitigates tax aversion. This
    article concludes with a discussion of the implications of these results for
    consumer behavior research and tax policies.


    Vol 48, Nomor SPE, Tahun 2011


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