Trust in government and its effect on preferences for income redistribution and perceived tax burden

Economics of Governance

Volumn 15, Issue 1, 2014, Pages 71-100

  Yamamura, Eiji ^a  

^a SEINAN GAKUIN UNIVERSITY   (Japan)

Author keywords

Inequality; Perception of tax; Redistribution; Trust in government

Indexed keywords

EID: 84892982940     PISSN: 14356104     EISSN: None     Source Type: Journal    
DOI: 10.1007/s10101-013-0134-1     Document Type: Article

References (54)

1. Aghion P, Algan Y, Chahuc P, Shleifer A (2010) Regulation and distrust. Q J Econ 125(3): 1015-1049.
2. Alesina A, Angeletos GM (2005) Fairness and redistribution. Am Econ Rev 95: 960-980.
3. Alesina A, De Tella R, MacCulloch R (2004) Inequality and happiness: are Europeans and Americans different? J Public Econ 88: 2009-2042.
4. Alesina A, Giuliano P (2009) Preferences for redistribution. NBER Working Papers 14825.
5. Alesina A, La Ferrara E (2005) Preferences for redistribution in the land of opportunities. J Public Econ 89: 897-931.
6. Algan Y, Cahuc P (2009) Civic virtue and labor market institutions. Am Econ J Macroecon 1(1): 111-145.
7. Algan Y, Cahuc P, Sangnier M (2011) Efficient and inefficient welfare states, IZA Discussion Paper 5445.
8. Bajada C (1999) Estimates of the underground economy in Australia. Econ Rec 75: 369-84.
9. Bajada C, Schneider F (2005) The shadow economies of the Asia-Pacific. Pac Econ Rev 10(3): 379-401.
10. Bénabou R, Ok EA (2001) Social mobility and the demand for redistribution: the POUM hypothesis. Q J Econ 116(2): 447-487.
11. Bergh A, Bjørnskov C (2011) Historical trust levels predict the current size of the welfare state. Kyklos 64(1): 1-19.
12. Butler J, Chatterjee P (1997) Test of the specification of univariate and bivariate ordered probit. Rev Econ Stat 79: 343-347.
13. Calhoun C (1995) "BIVOPROB": computer program for maximum-likelihood estimation of bivariate ordered-probit models for censored data. Econ J 105: 786-787.
14. Clark A, Oswald A (1996) Satisfaction and comparison income. J Public Econ 61: 359-381.
15. Copeland C, Laband DN (2002) Expressiveness and voting. Public Choice 110: 351-363.
16. Corneo G, Grüner HP (2002) Individual preferences for political distribution. J Public Econ 83: 83-107.
17. Cuccia AD, Carnes AG (2001) A closer look at the relation between tax complexity and tax equity perceptions. J Econ Psychol 22: 113-140.
18. Dahlberg M, Edmark K, Lundqvist H (2012) Ethnic diversity and preferences for redistribution. J Polit Econ 120: 41-76.
19. Fehr E, Schmidt MK (1999) A theory of fairness, competition, and cooperation. Q J Econ 114(3): 817-868.
20. Feld LP, Frey B (2002) Trust breeds trust: how taxpayers are treated. Econ Gov 3: 87-99.
21. Feld LP, Frey B (2007) Tax compliance as the result of a psychological tax contract: the role of incentives and responsive regulation. Law Policy 29: 102-120.
22. Feld LP, Larsen C (2012) Self-perceptions, government policies and tax compliance in Germany. Int Tax Public Financ 19: 78-103.
23. Galasso V (2003) Redistribution and fairness: a note. Eur J Polit Econ 19: 885-892.
24. Gemmell N, Oliver M, Abuzer P (2003) Tax perceptions and demand for public expenditure: evidence from UK micro-data. Eur J Polit Econ 19: 793-816.
25. Gemmell N, Oliver M, Abuzer P (2004) Tax perceptions and preferences over tax structure in the United Kingdom. Econ J 114: F117-F138.
26. Gordon JPF (1989) Individual morality and reputation cost as deterrents to tax evasion. Eur Econ Rev 33: 797-805.
27. Greene W (2008) Econometric analysis, 6th edn. Prentice-Hall, London.
28. Hammar H, Jagers CS, Nordblom K (2009) Perceived tax evasion and the importance of trust. J Socio-econ 38: 238-245.
29. Hillman AL (2010) Expressive behavior in economics and politics. Eur J Polit Econ 26: 403-418.
30. Kadokura T (2002) Analysis of underground economy concerning scale of regional economy: time series analysis and comparative analysis of prefectures (in Japanese) (Nihon no chikakeizai no kibo ni kansuru jikeiretsu bunseki to todohuken hikaku), (Nihon Keizai Kenkyu) 46: 1-12.
31. Klor EF, Shayo M (2010) Social identity and preferences over redistribution. J Public Econ 94: 269-278.
32. Kumlin S, Rothstein B (2005) Making and breaking social capital: the impact of welfare state institution. Comp Polit Stud 38(4): 339-365.
33. Luttens R, Valfort M-A (2012) Voting for redistribution under desert-sensitive altruism. Scand J Econ 114(3): 881-907.
34. Luttmer PE (2005) Neighbors as negatives: relative earnings and well-being. Q J Econ 120(3): 963-1002.
35. Luttmer PE, Singhal M (2011) Culture, context, and the taste for redistribution. Am Econ J Econ Policy 3(1): 157-179.
36. Ministry of Internal Affairs and Communications (1999) National survey of family income and expenditure. Tokyo.
37. Oh H, Hong JH (2012) Citizen's trust in government and their willingness to pay. Econ Lett 115: 345-347.
38. Ohtake F, Tomioka J (2004) Who supports redistribution? Jpn Econ Rev 55(4): 333-354.
39. Rainer H, Siedler T (2008) Subjective income and employment expectations and preferences for redistribution. Econ Lett 99: 449-453.
40. Ravallion M, Lokshin M (2000) Who wants to redistribute? The tunnel effect in 1990 Russia. J Public Econ 76: 87-104.
41. Rothstein B, Uslaner E (2006) All for all: equality, corruption and social trust. World Polit 58: 41-72.
42. Schneider F, Enste DH (2000) Shadow economies: size, causes, and consequences. J Econ Lit 38(1): 77-114.
43. Scholz JT, Lubell M (1998) Trust and taxpaying: testing the heuristic approach to collective action. Am J Polit Sci 42: 398-417.
44. Scholz JT, Pinney N (1995) Duty, fear, and tax compliance: the heuristic basis of citizenship behavior. Am J Polit Sci 39: 490-512.
45. Sobel RS, Wagner GA (2004) Expressive voting and government redistribution: testing Tullock's charity of the uncharitable. Public Choice 119: 143-159.
46. Shields MA, Wheatley PS, Wooden M (2009) Life satisfaction and economic and social characteristics of neighborhoods. J Popul Econ 22: 421-443.
47. Tanzi V (1999) Uses and abuses of estimates of the underground economy. Econ J 109: 338-340.
48. Torgler B (2003) Tax moral, rule governed behavior and trust. Const Polit Econ 14: 119-140.
49. Tullock G (1971) The charity of the uncharitable. West Econ J 9: 379-392.
50. Wenzel M (2004) An analysis of norm processes in tax compliance. J Econ Psychol 25: 213-228.
51. Wenzel M (2005a) Motivation or rationalization? Causal relations between ethics, norms and tax compliance. J Econ Psychol 26: 491-508.
52. Wenzel M (2005b) Misperception of social norms about tax compliance: from theory to intervention. J Econ Psychol 26: 862-883.
53. Yamamura E (2012a) Government size and trust. Rev Social Econ 70(1): 31-56.
54. Yamamura E (2012b) Social capital, household income, and preferences for income redistribution. Eur J Polit Econ 28(4): 498-511.