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Lobbying on taxation: a neglected aspect of voting when arguing tax compliance.

Publication: International Advances in Economic Research
Publication Date: 01-FEB-07
Format: Online
Delivery: Immediate Online Access
Full Article Title: Lobbying on taxation: a neglected aspect of voting when arguing tax compliance.(RESEARCH NOTES)(Brief article)

Article Excerpt
JEL A14 * D71 * H26

Particular social institutions such as voting may stimulate tax compliance. In recent empirical investigations, the relevance of taxpayers' voices is emphasised. However, taxpayers' voices, institutionalised in lobbying interest groups, have been neglected until now, when arguing voluntary tax compliance. Due to missing taxpayers...

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