Skip to main content
Tax Fairness and Folk Justice
  • Get access
    Check if you have access via personal or institutional login
  • Cited by 6
  • Cited by
    This book has been cited by the following publications. This list is generated based on data provided by CrossRef.

    Weinzierl, Matthew 2018. Revisiting the Classical View of Benefit-based Taxation. The Economic Journal, Vol. 128, Issue. 612, p. F37.

    Brouwer, Huub and Mulligan, Thomas 2018. Why not be a desertist?. Philosophical Studies,

    Propheter, Geoffrey 2018. Positioning Markets and Governments in Public Management. p. 38.

    Swedberg, Richard 2018. Folk economics and its role in Trump’s presidential campaign: an exploratory study. Theory and Society, Vol. 47, Issue. 1, p. 1.

    Bird, Richard M. 2018. Are global taxes feasible?. International Tax and Public Finance,

    Alm, James 2017. Is Economics Useful for Public Policy?. Southern Economic Journal, Vol. 83, Issue. 4, p. 835.

  • Export citation
  • Recommend to librarian
  • Recommend this book

    Email your librarian or administrator to recommend adding this book to your organisation's collection.

    Tax Fairness and Folk Justice
    • Online ISBN: 9781139026918
    • Book DOI:
    Please enter your name
    Please enter a valid email address
    Who would you like to send this to *
  • Buy the print book

Book description

Why have Americans severely limited the estate and gift tax - ostensibly targeted at only the very wealthy - but greatly expanded the subsidies to low-wage workers through the Earned Income Tax Credit, now the single largest poverty program in the country? Why do people hate the property tax so much, yet seemingly revolt against it only during periods of economic change? Why are some groups of taxpayers more obedient to the tax authorities than others, even when they face the same enforcement regime? These puzzling questions all revolve around perceptions of tax fairness. Is the public simply inconsistent? A sympathetic and unified explanation for these attitudes is based on understanding the everyday psychology of fairness and how it comes to be applied in taxation. This book demonstrates how a serious consideration of 'folk justice' can deepen our understanding of how tax systems actually function and how they can perhaps be reformed.


‘A fabulous book! Filled with insights on a crucially important, but underexplored, aspect of tax policy. This book should be required reading for anyone interested in the politics or sociology of taxation.’

David Gamage - University of California, Berkeley

‘Steve Sheffrin brings together insights from social psychology and philosophy to reconcile how economists think about tax fairness with how everyone else does. It is a fascinating ride, well worth taking, that draws on the author’s familiarity with modern economics and with the details of tax systems. Sheffrin’s argument that many key features of the tax system are best explained through understanding folk justice concepts is compelling and should be taken seriously by all students of taxation.’

Joel Slemrod - University of Michigan

‘Proposals for tax legislation ideally should reflect an understanding of both academic research and public opinion, but few scholars address the connection between the two. Steven Sheffrin’s creative approach, equally respectful of expert analysis and ordinary citizens’ views of tax fairness, provides new insights into the elements of successful policy reform.’

Joan Youngman - Lincoln Institute of Land Policy

'… offers a fresh perspective on many longstanding - and notoriously nettlesome - tax policy questions, and does so in an engaging and accessible style.'

Kirk J. Stark Source: National Tax Journal

Refine List
Actions for selected content:
Select all | Deselect all
  • View selected items
  • Export citations
  • Download PDF (zip)
  • Send to Kindle
  • Send to Dropbox
  • Send to Google Drive
  • Send content to

    To send content items to your account, please confirm that you agree to abide by our usage policies. If this is the first time you use this feature, you will be asked to authorise Cambridge Core to connect with your account. Find out more about sending content to .

    To send content items to your Kindle, first ensure is added to your Approved Personal Document E-mail List under your Personal Document Settings on the Manage Your Content and Devices page of your Amazon account. Then enter the ‘name’ part of your Kindle email address below. Find out more about sending to your Kindle.

    Note you can select to send to either the or variations. ‘’ emails are free but can only be sent to your device when it is connected to wi-fi. ‘’ emails can be delivered even when you are not connected to wi-fi, but note that service fees apply.

    Find out more about the Kindle Personal Document Service.

    Please be advised that item(s) you selected are not available.
    You are about to send

Save Search

You can save your searches here and later view and run them again in "My saved searches".

Please provide a title, maximum of 40 characters.
Aaron, Henry. 1974. “A New View of Property Tax Incidence.” American Economic Review 64, No. 2, Papers and Proceedings, May, pp. 212–221.
Adams, J. Stacey and Rosenbaum, William B.. 1962. “The Relationship of Worker Productivity to Cognitive Dissonance About Wage Inequities.” Journal of Applied Psychology, 46: 161–164.
Aguirre, B. and Rocha, F. F.. 2010. “Trust and Tax Morale in Latin American and Caribbean Countries.” Papers ISNIE 2010.
Ahmed, E. and Braithwaite, V.. 2005. “Understanding Small Business Taxpayers.” International Small Business Journal, 23(5): 303–326.
Akerlof, George A. 1978. “The Economics of ‘Tagging’ as Applied to the Optimal Income Tax, Welfare Programs, and Manpower Planning.” American Economic Review, 68: 8–19.
Alesina, Alberto and Giuliano, Paola. 2009. “Preferences for Redistribution.” National Bureau of Economic Research Working Papers, #14825.
Allingham, M. and Sandmo, A.. 1972. “Income Tax Evasion: A Theoretical Analysis.” Journal of Public Economics, I: 323–338.
Alm, James. 2013. “Measuring, Explaining, and Controlling Tax Evasion: Lessons from Theory, Experiments, and Field Studies.” International Tax and Public Finance (forthcoming).
Alm, J., Jackson, B. R., and McKee, M.. 1992. “Estimating the Determinants of Taxpayer Compliance with Experimental Data.” National Tax Journal, 45: 107–114.
Alm, J., Jackson, B. R., and McKee, M.. 1993. “Fiscal Exchange, Collective Decision Institutions, and Tax Compliance.” Journal of Economic Behavior and Organization, 22(3): 285–303.
Alm, J. and Torgler, B.. 2006. “Culture Differences and Tax Morale in the United States and in Europe.” Journal of Economic Psychology, 27: 224–246.
Anderson, Nathan B. 2007. “Property Tax Limitations: How, What, Where and Why?State Tax Notes, 15: 93–100.
Anderson, Nathan B. and Pape, Andreas D.. 2010. “A Reassessment of the 1970s Property Tax Revolt.” unpublished manuscript.
Anstett, Andy. 2002. “Ontario: The Inside Story of So-Called Property Tax Reforms.” Assessment Journal (May/June): 37–47.
Aronson, Elliot and Carlsmith, J. Merril. 1963. “Some Hedonic Consequences of the Confirmation and Disconfirmation of Expectances.” Journal of Abnormal and Social Psychology, 66: 151–156.
Atkinson, A. B. 2004. “Income Tax and Top Incomes over the Twentieth Century.” Revista de Economia Publica, 168: 123–141.
Baldassare, Mark. 2006. “At Issue: California’s Exclusive Electorate.” Public Policy Institute of California, San Francisco. Available at Accessed July 2, 2012.
Barker, Ernest. 1968. The Politics of Aristotle. Oxford: Oxford University Press.
Barone, Michael. 2010. “The Transformative Power of Rick Santelli’s Rant.” Creators.Com. Available at: Accessed May 1, 2013.
Bartels, Larry M. 2005. “Homer Gets a Tax Cut: Inequality and Public Policy in the American Mind.” Perspective on Politics, 3(1): 15–31.
Bartels, Larry M. 2009. “Public Opinion and the Politics of Tax Policy: From Bush to Obama.” Prepared for a conference on Tax Policy in the Obama Administration, UCLA School of Law, January 30.
Batchelder, Lily L. 2009–2010. “What Should Society Expect From Heirs? The Case for a Comprehensive Inheritance Tax.” NYU Tax Law Review, 62: 63–112.
Bauman, Christopher W. and Skitka, Linda J.. 2009. “Moral Disagreement and Procedural Justice: Moral Mandates as Constraints to Voice Effects.” Australian Journal of Psychology, 61: 40–49.
BBC News. 2005. “Council Taxes ‘Best in Britain.’” Available at: Accessed July 2, 2012.
BBC News. 2005. “Have Your Say: Council Tax Revaluations.” Available at: Accessed July 2, 2012.
Bergman, M. S. 2002. “Who Pays for Social Policy? A Study on Taxes and Trust.” Journal of Social Policy, 31(2): 289–305.
Bernardi, L. and Bernasconi, M.. 1996. “L’evasione fiscale in Italia: evidenze empiriche.” Il fisco, 38(96): 19–36.
Besley, Timothy and Coates, Stephen. 1992. “Understanding Welfare Stigma: Taxpayer Resentment and Statistical Discrimination.” Journal of Public Economics, 48: 165–183.
Bies, R. J. and Tyler, T. R.. 1993. “The Litigation Mentality in Organizations: A Test of Alternative Psychological Explanations.”Organization Science, 4: 352–366.
Bies, Robert, Tripp, Thomas, and Neale, Margaret. 1993. “Procedural Fairness and Profit Seeking: The Perceived Legitimacy of Market Exploitation.” Journal of Behavioral Decision Making, 6(4): 243–256.
Bieto, David T. 1989. Taxpayer in Revolt. Chapel Hill: The University of North Carolina Press.
Blasi, Gary and Jost, John T.. 2006. “System Justification Theory and Research: Implications for Law, Legal Advocacy, and Social Justice.” California Law Review, 94: 1119–1168.
Blizzard, Christina. 1996. “A Golden Tax Goose for Tories.” The Toronto Sun, January 19.
Blumkin, Tomer, Margalioth, Yoram, and Sadka, Efraim. 2008. “The Role of Stigma in the Design of Welfare Programs.” CESifo Working Paper No. 2305.
Bowman, Karlyn. 2009. “What Do Americans Think about Taxes?Tax Notes, 123: 99–105.
Bowman, Karlyn. 2011. “Public Opinion on Taxes: 1937 to Today.” American Enterprise Institute. Available at: Accessed July 2, 2012.
Braithwaite, John. 1989. Crime, Shame and Reintegration. Cambridge: Cambridge University Press.
Braithwaite, V. 2009. “Community Hopes, Fears and Actions.” Canberra: Australian Data Archive, The Australian National University.
Brehm, Jack W. 1956. “Post Decision Changes in the Desirability of Alternatives.” Journal of Abnormal and Social Psychology, 52: 384–389.
Brennan, Geoffrey. 2005. “‘The Myth of Ownership’ Liam Murphy and Thomas Nagel.” Constitutional Political Economy, 16: 207–219.
Brewer, Mike, Saez, Emmanuel, and Shephard, Andrew. 2008. “Means-Testing and Tax Rates on Earnings.” Prepared for the Report of a Commission on Reforming the Tax System for the 21st Century, Chaired by Sir James Mirlees, Institute for Fiscal Studies.
Brockner, Joel and Wiesenfeld, Batia M.. 1996. “An Integrative Framework for Explaining Reactions to Decisions: Interactive Effects of Outcomes and Procedures.” Psychological Bulletin, 120: 189–208.
Burman, Len. 2013. “Pathways to Tax Reform.” Public Finance Review (forthcoming).
Burnham, David. 1989. “Misuse of the IRS: The Abuse of Power.” The New York Times, September 3, p. 25.
Cabral, Marika and Hoxby, Caroline. 2012. “The Hated Property Tax: Salience, Tax Rates, and Tax Revolts.” NBER Working Paper #18514.
Calabresi, Guido. 1970. The Costs of Accidents. New Haven, CT: Yale University Press.
Camerer, Colin and Thaler, Richard H.. 1995. “Anomalies: Ultimatums, Dictators and Manners.” Journal of Economic Perspectives, 9: 209–219.
Casebeer, William D. 2003. Natural Ethical Facts: Evolutionism, Connectionism, and Moral Cognition. Cambridge, MA: MIT Press.
Chetty, Raj, Looney, Adam, and Kroft, Kory. 2009. “Salience and Taxation: Theory and Evidence.” 99(4): 1145–1177.
Chorvat, Terrence. 2003. “Perception and Income: The Behavioral Economics of the Realization Doctrine.” Connecticut Law Review, 36: 75–124.
Christopherson, Robert C. 2005. “Missing the Forest for the Trees: The Illusory Half-Policy of Senior Citizen Property Tax Relief.” Elder Law Journal, 13: 195–226.
Clark, Andrew. 2010. “Anger over Obama Block on Gulf of Mexico Oil Drilling after BP Disaster.” The Guardian, June 9. Available at: Accessed July 2, 2012.
Clarke, Conor. 2009. “Taxing Height: Emmanuel Saez Responds to Mankiw.” The Atlantic, Available at: Accessed July 2, 2012.
Cohen, Jonathan D. 2005. “The Vulcanization of the Human Brain: A Neural Perspective on Interactions between Cognition and Emotion.” The Journal of Economic Perspectives, 19: 3–24.
Coleman, Jules. 2003. “The Grounds of Welfare.” Yale Law Journal, 112: 1511–1544.
Congress of the United States. 2012. “Joint Tax Committee, Memorandum.” Available at: Accessed May 1, 2013.
Cowell, Frank. 1990. Cheating the Government. Cambridge, MA: MIT Press.
Coyle, Diane. 2010. The Soulful Science. Princeton, NJ: Princeton University Press.
Cummings, R. G., Martinez-Vazquez, J., McKee, M., and Torgler, B.. 2009. “Tax Morale Affects Tax Compliance: Evidence from Surveys and an Artefactual Field Experiment.” Journal of Economic Behavior & Organization, 70: 447–457.
Davies, R., Orton, M., and Bosworth, D.. 2007. “Local Taxation and the Relationship between Incomes and Property Values.” Environment and Planning C: Government and Policy, 25(5): 756–772.
Dijke, M. and Verboon, P.. 2010. “Trust in Authorities as a Boundary Condition to Procedural Fairness Effects on Tax Compliance.” Journal of Economic Psychology, 31: 80–91.
Dolan, Paul, Edlin, Richard, Verboon, Peter, and Dijke, Marius. 2007. “It Ain’t What You Do, It’s the Way That You Do It: Characteristics of Procedural Justice and Their Importance in Social Decision-Making.” Journal of Economic Behavior & Organization, 64: 157–170.
Dworkin, Ronald. 2002. Sovereign Virtue: The Theory and Practice of Equality. Cambridge, MA: Harvard University Press.
Farber, Daniel. 2003. “What (If Anything) Can Economics Say About Ethics?Michigan Law Review, 101(3): 1791–1823.
Fatemi, Darius J., Hasseldine, D. John, and Hite, Peggy. 2008. “Resisting Framing Effects: The Importance of Prior Attitudes on Estate Tax Preferences.” American Accounting Association, 30(1): 101–121.
Fehr, Ernest and Schmidt, Klaus M.. 1999. “A Theory of Fairness, Competition, and Cooperation.” The Quarterly Journal of Economics, 114: 817–868.
Feld, Lars P. and Frey, Bruno S.. 2002. “Trust Breeds Trust: How Taxpayers are Treated.” Economics of Governance, 3: 87–89.
Feld, Lars P. and Frey, Bruno S.. 2007. “Tax Compliance as the Result of the Psychological Tax Contract: The Role of Incentives and Responsive Regulation.” Law & Policy, 29(1): 102–120.
Festinger, Leon, Riecken, Henry, and Schachter, Stanley. 1956. When Prophecy Fails: A Social and Psychological Study of a Group that Predicted the Destruction of the World. New York: Harper-Row.
Festinger, L. and Carlsmith, J. M.. 1959. “Cognitive Consequences of Forced Compliance.” Journal of Abnormal and Social Psychology, 58(2): 203–210.
Fisher, Glenn W. 1996. The Worst Tax? A History of the Property Tax. Lawrence: University of Kansas Press.
Fjeldstad, O.-H. 2004. “What’s Trust Got to Do With It? Non-Payment of Service Charges in Local Authorities in South Africa.” Journal of Modern African Studies, 42(4): 539–562.
Frank, Robert. 2007. Richistan: A Journey Through the American Wealth Boom and the Lives the New Rich. New York: Crown Publishing.
Frey, B. 1997. “A Constitution for Knaves Crowds Out Civic Virtues.” The Economic Journal, 10: 1043–1053.
Frey, B. and Feld, L. P.. 2002. “Deterrence and Morale in Taxation: An Empirical Analysis.” CESifo Working Paper No. 760. Available at: Accessed July 2, 2012.
Frey, Bruno S., and Torgler, Benno. 2007. “Tax Morale and Conditional Cooperation,” Journal of Comparative Economics, 35: 136–159.
Freiman, Christopher and Nichols, Shaun. 2011. “Is Desert in the Details?Philosophy and Phenomenological Research, 82(1): 121–133.
Galle, Brian. 2008. “Tax Fairness.” Washington and Lee Law Review, 65: 1323–1380.
Gamage, David and Shanske, Darien. 2011. “Three Essays on Tax Salience.” Tax Law Review, 65: 19–88.
Geuss, Raymond. 2008. Philosophy and Real Politics. Princeton, NJ: Princeton University Press.
Geyer, Ted. 2012. “How Many Borrowers Might Qualify for Principal Reduction Under the Mortgage Settlement?” Brookings Up Front. Available at: Accessed July 2, 2012.
Glaeser, Edward. 2006. “Paternalism and Psychology.” University of Chicago Law Review, 73: 133–156.
Goffman, Erving. 1952. “On Cooling the Mark Out: Some Aspects of Adaptation and Failure.” Psychiatry, 15: 451–464.
Gold, Laura J., Darley, John M., Hilton, James L., and Zanna, Mark P.. 1984. “Children’s Perceptions of Procedural Justice.” Child Development, 55: 1752–1759.
Gombu, Phinjo. 1998. “Merchants Mobilize for Tax Fight. Businesses Say Increases Will Kill Them.” The Toronto Star, March 12.
Graetz, Michael J. and Shapiro, Ian. 2005. Death by a Thousand Cuts: The Fight over Taxing Inherited Wealth. Princeton, NJ: Princeton University Press.
Gravelle, Jennifer. 2007. “Who Pays Property Taxes? A Look at the Excise Tax Effects of Property Taxes Across the States.” Proceedings from the National Tax Association 100th Annual Conference, pp. 94–97. Available at: Accessed July 2, 2012.
Greenberg, Jerald. 1990. “Employee Theft as a Reaction to Underpayment Inequity: The Hidden Cost of Pay Cuts.” Journal of Applied Psychology, 75: 561–568.
Greene, Joshua. 2003. “From Neural ‘Is’ to Moral ‘Ought’: What Are the Moral Implications of Neuroscientific Moral Psychology?Nature Reviews Neuroscience, 4: 847–850.
Gruber, Jonathan. 2011. Public Finance and Public Policy. New York: Worth Publishers.
Gruber, Jonathan and Saez, Emmanuel. 2000. “The Elasticity of Taxable Income: Evidence and Implications.” National Bureau of Economic Research Working Paper No. 7512.
Hare, R. M. 1981. Moral Thinking: Its Levels, Method, and Point. Oxford: Oxford University Press.
Harries, Kate. 1998. “Merchants Create a Ghost Town.” The Toronto Star, September 25.
Hartley, James E., Sheffrin, Steven M., and Vasche, J. David. 1996. “Reform during Crisis: The Transformation of California’s Tax System during the Great Depression.” Journal of Economic History, 56: 657–678.
Heath, A. 1976. Rational Choice and Social Exchange. Cambridge: Cambridge University Press.
Henrich, Joseph. 2000. “Does Culture Matter in Economic Behavior? Ultimatum Game Bargaining among the Machiguenga of the Peruvian Amazon.” American Economic Review, 90(4): 973–979.
Henrich, Joseph, Boyd, Robert, Bowles, Samuel, Camerer, Colin, Fehr, Ernst, Gintis, Herbert, and McElreath, Richard. 2001. “In Search of Homo Economicus: Behavioral Experiments in 15 Small-Scale Societies.” Economics and Social Behavior, 91: 73–78.
Hickson, Gerald B., Clayton, Ellen W., Githens, Penny B., and Sloan, Frank A.. 1992. “Factors That Prompted Families to File Medical Malpractice Claims Following Perinatal Injuries.” Journal of the American Medical Association, 267: 1359–1363.
Hines, James R. Jr. 2009–2010. “Taxing Inheritances, Taxing Estates.” NYU Tax Law Review, 63: 189–207.
Homans, G. C. 1958. “Social Behavior as Exchange.”American Journal of Sociology, 63(6): 597–606.
Hsieh, Nien-He. 2000. “Moral Desert, Fairness, and Legitimate Expectations in the Market.” The Journal of Political Philosophy, 8(1): 91–114.
Institute for Fiscal Studies. 2006. “A Survey of the UK Tax System.” London.
Internal Revenue Service. 2013. “Tax Quotes.” Available at: Accessed May 1, 2013.
Internal Revenue Service. 2013. “Estate Tax.” Available at: Accessed May 1, 2013.
Jeffrey, Terence. 1990. “Sleuthing and Policies of the IRS Simply Too Taxing.” The Washington Times, March 12, p. E7.
Jenkins, Holman W. Jr. 2010. “Jeternomics and the CEO.” Wall Street Journal, December 1. Available at: Accessed July 2, 2012.
Jost, John T., Banaji, Mahzarin R., and Nosek, Brian A.. 2004. “A Decade of System Justification Theory: Accumulated Evidence of Conscious and Unconscious Bolstering of the Status Quo.” Political Psychology, 25: 881–919.
Jost, John T., Pelham, Brett W., and Carvallo, Mauricio R.. 2002. “Non-Conscious Forms of System Justification: Implicit and Behavioral Preferences for Higher Status Groups.” Journal of Experimental Social Psychology, 38: 586–602.
Kahneman, Daniel, Knetsch, Jack L., and Thaler, Richard. 1986. “Fairness as a Constraint of Profit-Seeking: Entitlements in the Market.” American Economic Review, 76(4): 728–741.
Kaplow, Louis. 1989. “Horizontal Equity: Measures in Search of a Principle.” National Tax Journal, 42: 139–154.
Kaplow, Louis. 2008. The Theory of Taxation and Public Economics. Princeton, NJ: Princeton University Press.
Kaplow, Louis and Shavell, Steven. 2002. Fairness versus Welfare. Cambridge, MA: Harvard University Press.
Kaus, Mickey. 2001. “TANF and ‘Welfare’: Further Steps towards the Work-Ethic State.” Summer. Available at: Accessed May 1, 2013.
Kenyon, Daphne. 2007. The Property Tax-School Funding Dilemma. Cambridge, MA: Lincoln Land Institute.
King, Sharmila and Sheffrin, Steven M.. 2002. “Tax Evasion and Equity Theory: An Investigative Approach.” International Tax and Public Finance, 9: 505–521.
Kinsey, K. A. and Grasmick, H. G.. 1993. “Did the Tax Reform Act of 1986 Improve Compliance? Three Studies of Pre- and Post-TRA Compliance Attitudes.” Law and Policy, 15: 239–325.
Kirchler, E. 1998. “Differential Representations of Taxes: Analysis of Free Associations and Judgments of Five Employment Groups.” Journal of Socio-Economics, 27(1): 117–131.
Kirchler, Erich. 2007. The Economic Psychology of Tax Behaviour. Cambridge: Cambridge University Press.
Kleinbard, Edward. 2010. “An American Dual Income Tax: Nordic Perspectives.” Northwestern Journal of Law and Social Policy, 5: 41–86.
Knobe, Joshua. 2005a. “Theory of Mind and Moral Cognition: Exploring the Connections.” Trends in Cognitive Science, 9: 357–359.
Knobe, Joshua. 2005b. “Ordinary Ethical Reasoning and the Ideal of ‘Being Yourself.’Philosophical Psychology, 18: 327–340.
Knobe, Joshua. 2005c. “Cognitive Processes Shaped by the Impulse to Blame.” Brooklyn Law Review, 71: 929–937.
Knobe, Joshua and Leiter, Brian. 2007. “The Case for Nietzschean Moral Psychology,” in Nietzsche and Morality, eds. Leiter, B. and Sinhababu, N.. Oxford: Oxford University Press, pp. 83–109.
Kocakulah, Mehmet C. and Gower, Galen M.. 2000. “Modernizing the Bureaucracy: Government Information Systems and Technology.” The National Public Accountant, October. Available at: Accessed May 1, 2013.
Krugman, Paul. 2012. “Plutocracy, Paralysis, Perplexity.” New York Times, May 3, A29.
Kuziemko, Ilya and Norton, Michael. 2011. “The ‘Last Place Aversion’ Paradox.” Scientific American, October 12. Available at: Accessed July 2, 2012.
Lakey, Jack. 1998. “Tax Notices Spark Fear and Confusion.” The Toronto Star, February 20.
Lebergott, Stanley. 1975. Wealth and Want. Princeton, NJ: Princeton University Press.
Leder, S., Mannetti, L., Holzl, E., and Kirchler, E.. 2009. “Regulatory Fit Effects on Perceived Fiscal Exchange and Tax Compliance.” The Journal of Socio-Economics, 39: 217–277.
Lederman, Leandra. 2003. “Tax Compliance and the Reformed IRS.” Kansas Law Review, 51: 971–1011.
Ledgerwood, Alison, Liviatan, Ido, and Carnevale, Peter. 2007. “Group Identity Completion and the Symbolic Value of Property.” Psychological Science, 18: 873–878.
Ledgerwood, Alison, Mandisodza, Anesu N., Jost, John T., and Probi, Michelle. 2011. “Working for the System: Cognitive and Behavioral Defenses of Meritocratic Beliefs.” Social Cognition, 29(2): 322–340.
Lerner, Melvin J. 1980. The Belief in a Just World: A Fundamental Delusion. New York: Plenum Press.
Lewis, A., Carrera, S., Cullis, J., and Jones, P.. 2009. “Individual, Cognitive and Cultural Differences in Tax Compliance: UK and Italy Compared.” Journal of Economic Psychology, 30: 431–435.
Lind, E. Allen and Tyler, Tom R.. 1988. The Social Psychology of Procedural Justice. New York and London: Plenum Press.
List, John A. and Cherry, Todd L.. 2008. “Examining the Role of Fairness in High Stakes Allocation Decisions.” Journal of Economic Behavior and Organization, 65(1): 1–8.
Local Government Finance Review Committee. 2006. “A Fairer Way.” Edinburgh. Available at: Accessed July 2, 2012.
Lupia, Arthur, Levine, Adam, Menning, Jesse, and Sin, Gisela. 2007. “Were Bush Tax Cut Supporters ‘Simply Ignorant’?Perspective on Politics, 5(4): 773–784.
Lyons, Sir Michael. 2007. “Lyons Inquiry into Local Government.” Available at: Accessed July 2, 2012.
MacCoun, Robert J. 2005. “Voice, Control, and Belonging: The Double-Edged Sword of Procedural Fairness.” Annual Review of Law and Social Science, 1: 171–201.
Mankiw, N. Gregory. 2010. “Spreading the Wealth Around: Reflections Inspired by Joe the Plumber.” Eastern Economic Journal, 36: 285–298.
Mankiw, N. Gregory and Weinzierl, Matthew C.. 2010. “The Optimal Taxation of Height: A Case Study of Utilitarian Income Redistribution.” American Economic Journal: Economic Policy, 2: 155–176.
Martin, Isaac William. 2008. The Permanent Tax Revolt. Stanford, CA: Stanford University Press.
McBarnet, Doreen. 2003. “When Compliance Is Not the Solution but the Problem: From Changes in Law to Changes in Attitude,” in Taxing Democracy, ed. Braithwaite, Valerie. London: Ashgate, pp. 229–243.
McCaffery, Edward J. 2002. Fair Not Flat: How to Make the Tax System Better and Simpler. Chicago: University of Chicago Press.
McCaffery, Edward J. 2005. “A New Understanding of Tax.” University of Southern California. Available at: Accessed May 1, 2013.
McCaffery, Edward J. and Baron, Jonathan. 2006. “Thinking about Tax,” Psychology, Public Policy, and Law, 12: 106–135.
McCaffery, Edward J. and Hines, James. 2010. “The Last Hope for Progressivity in Tax.” USC CLEO Research Paper No. C09–7, USC Law Legal Studies Paper No. 09–8.
McCaffery, Edward J. and Slemrod, Joel. 2006. Behavioral Public Finance. New York: Russell Sage Foundation.
McCluskey, William J., Plimmer, Francis A. S., and Connellan, Owen P.. 2002. “Property Tax Banding: A Solution for Developing Countries.” Assessment Journal (March/April): 37–47.
Mezvinsky, Edward and Adler, Bill, Jr. 1989. “Blackmail, Bribery, Corruption: The File on the I.R.S.” The New York Times, July 24, p. 17.
Miller, David. 1999. Principles of Social Justice. Cambridge, MA: Harvard University Press.
Miller, Jim. 2009. “Cut to Property Tax Deferral Program for Senior Homeowners Sparks Worries.” The Press-Enterprise, March 15. Available at: Accessed July 2, 2012.
Minnesota Department of Revenue. 2008. Limited Market Value Report 2007 Assessment Year. Available at: Accessed July 2, 2012.
Mirrlees, James. 1971. “An Exploration in the Theory of Optimum Income Taxation.” Review of Economic Studies (April): 175–208.
Moffitt, Robert. 2006. “Welfare Work Requirements with Paternalistic Government Preferences.” National Bureau of Economic Research, Working Paper 12366, July.
Moffitt, Robert. 2008. “Welfare Reform: The US Experience.” Available at: Accessed July 2, 2012.
Murphy, Kristina. 2003. “Procedural Justice and Tax Compliance.” Australian Journal of Social Issues, 38(3): 379–408.
Murphy, Liam and Nagel, Thomas. 2002. The Myth of Ownership. Oxford: Oxford University Press.
Nozick, Robert. 1974. Anarchy, State, and Utopia. New York: Basic Books.
Oakshott, Michael. 1962. Rationalism in Politics and Other Essays. London: Methuen.
Oates, Wallace. 1999. “Local Property Taxation: As Assessment.” Land Lines 11 (May). Lincoln Institute for Land Policy. Available at: Accessed July 2, 2012.
Office of Tax Policy Research. 2011. University of Michigan. Available at: Accessed July 2, 2012.
Ong, Qiyan, Riyanto, Yohanes E., and Sheffrin, Steven M.. 2012. “How Does Voice Matter? Evidence from the Ultimatum Game.” Experimental Economics, 15: 604–621.
Ontario. 2004. “A Bulletin on the New Property Tax Assessment and Taxation System in Ontario.” Available at: Accessed July 2, 2012.
O’Sullivan, Arthur, Sexton, Terri A., and Sheffrin, Steven M.. 1995. Property Taxes and Tax Revolts: The Legacy of Proposition 13. New York and Cambridge: Cambridge University Press.
Oxoby, Robert J. and Spraggon, John. 2008. “Mine and Yours: Property Rights in Dictator Games.” Journal of Economic Behavior & Organization, 65: 703–713.
Peterson, Bill. 1989. “IRS Fares Poorly in Audit by Taxpayers.” The Washington Post, January 13, p. A3.
Phillips, Mark D. 2011. “Reconsidering the Deterrence Paradigm of Tax Compliance.” Available at: Accessed May 1, 2013.
Picton, John. 1992. “You Think Our Tax Collector Is Tough? Try Uncle Sam.” The Toronto Star, March 29, p. A1.
Pinker, Steven. 2008. “The Moral Instinct.” New York Times Magazine, January 13. Available at: Accessed July 2, 2012.
Pitman, Brent. 1989. “A Taxpayer’s Bill of Rights.” Christian Science Monitor, April 7, p. 19.
Plimmer, Francis, McCluskey, W. J., and Connellan, Owen. 2000. “Equity and Fairness within Ad Valorem Real Property Taxes.” Lincoln Institute of Land Policy Working Paper. Available at: Accessed July 2, 2012.
Pommerehne, W. and Weck-Hannemann, H.. 1996. “Tax Rates, Tax Administration and Income Tax Evasion in Switzerland.” Public Choice, 88(1–2): 161–170.
Posner, Richard A. 1981. The Economics of Justice. Cambridge, MA: Harvard University Press.
Pritchard, R. D., Dunnette, M. D., and Jorgenson, D.. 1972. “Effects of Perceptions of Equity and Inequity on Worker Performance and Satisfaction.” Journal of Applied Psychology Monographs, 56: 75–94.
Rabin, Matthew. 1993. “Incorporating Fairness into Game Theory and Economics.” American Economic Review, 83(5): 1281–1302.
Rawls, John. 1971. A Theory of Justice. Cambridge, MA: Harvard University Press.
Reed-Arthurs, Rebbecca and Sheffrin, Steven M.. 2010. “Understanding the Public’s Attitudes towards Redistribution through Taxation.” Tulane University Economics Working Paper 1005.
Reed-Arthurs, Rebbecca and Sheffrin, Steven M.. 2011. “Windows into Public Attitudes towards Redistribution.” Proceedings of the National Tax Journal, 2009: 165–173.
Riley, Karen. “IRS ‘customer’ not always right, but chief aims to see him smile.” The Washington Times, May 10, 1991, p. C1.
Rohrer, Finlo. 2010. “Just How Angry Are People at BP?” BBC, June 4. Available at: Accessed July 2, 2012.
Rosen, Jan M. 1988. “Tax Watch.” The New York Times, August 1, p. 2.
Roth, A. E., Prasnikar, V., Okuno-Fujiwara, M., and Zamir, S.. 1991. “Bargaining and Market Behavior in Jerusalem, Ljubljana, Pittsburgh, and Tokyo: An Experimental Study.” American Economic Review, 81: 1068–1095.
Saez, Emmanuel. 2002. “Optimal Income Transfer Programs: Intensive Versus Extensive Labor Supply Responses.” Quarterly Journal of Economics, 117: 1039–1073.
Saez, Emmanuel. 2011. “Tables and Figures on Income Inequality.” Available at: Accessed July 2, 2012.
Scheffler, Samuel. 2003. “What Is Equalitarianism?Philosophy and Public Affairs, 31(1): 5–39.
Scheffler, Samuel. 2005. “Choice, Circumstance and the Value of Equality.” Politics, Philosophy, and Economics, 4: 5–28.
Schmid, Randolf E. 2008. “Studies Show Dogs Have Sense of Fairness,” Associated Press, December 8. Available at: Accessed July 2, 2012.
Schmidtz, David. 2006. Elements of Justice. Cambridge: Cambridge University Press
Sen, Amartya. 2009. The Idea of Justice. Cambridge, MA: The Belknap Press of Harvard University Press.
Sheffrin, Steven M. 1994. “Perceptions of Fairness in the Crucible of Tax Policy,” in Tax Progressivity and Income Inequality, ed. Slemrod, J.. Cambridge: Cambridge University Press, 309–334.
Sheffrin, Steven M. 2009. “Re-Thinking the Fairness of Proposition 13,” in After the Tax Revolt: California’s Proposition 13 Turns 30, eds. Citrin, J. and Martin, I.. Berkeley, CA: Berkeley Public Policy Press, 117–132.
Sheffrin, Steven M. 2010. “Fairness in Market Value Taxation,” in Challenging the Conventional Wisdom on the Property Tax, eds. Bahl, R., Martinez, J., and Youngman, J.. Cambridge, MA: Lincoln Institute for Land Policy, pp. 241–262.
Sheffrin, Steven and Triest, Robert. 1992. “Can Brute Deterrence Backfire? Perceptions and Attitudes in Taxpayer Compliance,” in Why Do People Pay Taxes? Tax Compliance and Enforcement, ed. J. Slemrod. Ann Arbor: The University of Michigan Press, 193–218.
Sheffrin, Steven M. and Wilson, Janine L. F.. 2005. “Understanding Surveys of Taxpayer Honesty.” FinanzArchiv: Public Finance Analysis, 61: 256–274.
Sher, George. 1987. Desert. Princeton, NJ: Princeton University Press.
Skitka, L. J., Aramovich, N., Lytle, B. L., and Sargis, E.. 2009. “Knitting Together an Elephant: An Integrative Approach to Understanding the Psychology of Justice Reasoning,” in The Psychology of Justice and Legitimacy: The Ontario Symposium, Vol. 11, eds. D. R. Bobocel, A. C. Kay, M. P. Zanna, and J. M. Olson. Philadelphia: Psychology Press, pp. 1–26.
Skitka, Linda J. and Mullen, Elizabeth. 2002. “Understanding Judgments of Fairness in a Real-World Political Context: A Test of the Value Protection Model of Justice Reasoning.” Personality and Social Psychology Bulletin, 28: 1419–1429.
Skitka, Linda J. and Mullen, Elizabeth. 2008. “Moral Convictions Often Override Concerns about Procedural Fairness: A Reply to Napier and Tyler.” Social Justice Research, 21: 529–546.
Slack, Enid. 2002. “Property Tax Reform in Ontario: What Have We Learned.” Canadian Tax Journal, 50(2): 567–585.
Slack, Enid. 2008. “Financing Municipal Services and Infrastructure in Canada.” PowerPoint presentation. Available at: Accessed July 2, 2012.
Slack, Enid, Tassonyi, Almous, and Bird, Richard. 2007. “Reforming Ontario’s Property Tax System: A Never-Ending Story?” International Tax Program Paper 0706, Toronto, Canada. Available at: Accessed July 2, 2012.
Slemrod, Joel, ed. 1992. Why People Pay Taxes: Tax Compliance and Enforcement. Ann Arbor: The University of Michigan Press.
Slemrod, Joel, ed. 2002. “Trust in Public Finance.” NBER Working Paper No. 9187.
Slemrod, Joel, ed. 2006. “The Role of Misconceptions in the Support for Regressive Tax Reform.” National Tax Journal, 59(1): 57–75.
Slemrod, Joel, ed. 2007. “Cheating Ourselves: The Economics of Tax Evasion.” Journal of Economic Perspectives, 21(1): 25–48.
Slemrod, Joel, ed. 2010. “Buenas Notches: Lines and Notches in Tax System Design.” University of Michigan Economics Working Paper.
Slemrod, Joel and Skinner, Jonathan. 1985. “An Economic Perspective on Tax Evasion.” National Tax Journal, 38(3): 345–353.
Smolka, Martim and Furtado, Fernando. 2001. “Lessons from the Latin American Experience with Value Capture.” Land Lines, Lincoln Institute for Land Policy 13 (July). Available at: Accessed July 2, 2012.
Sommers, Tamler. 2009. A Very Bad Wizard. Believer Books.
South Wales Echo. 2004. “Back Door Tax Will Hit Hard.” September 2.
South Wales Echo. 2004. “Hit for Six.” November 17.
South Wales Echo. 2004. “It’s So Unfair.” November 4.
South Wales Echo. 2005. “Forum Was a Good Exercise.” January 25,.
South Wales Evening Post. 2003. “Band Move Is Upsetting Taxpayers.” March 28,.
South Wales Evening Post. 2005. “‘Guinea Pig’ Claim on Tax.” November 8,.
Spicer, M. W. and Lundstedt, S. B.. 1980. “Fiscal Inequity and Tax Evasion: An Experimental Approach.”National Tax Association, 33: 171–175.
St. Petersburg Times. 1988. “Taxpayer Bill of Rights Needed to Fight IRS Abuses.” March 26 p. 13A.
Stalans, L. J. and Lind, E. A.. 1997. “The Meaning of Procedural Fairness: A Comparison of Taxpayers’ and Representatives’ Views of Their Tax Audits.” Social Justice Research, 10(3): 311–331.
Surowiecki, James. 2010. “Soak the Very, Very Rich.” The New Yorker, August 16. Available at: Accessed July 2, 2012.
Tabibnia, G., Satpute, A. B., and Lieberman, M. D.. 2008. “The Sunny Side of Fairness: Preference for Fairness Activates Reward Circuitry (and Disregarding Unfairness Activates Self-Control Circuitry)”. Psychological Science, 19: 339–347.
Tax Foundation. 2006. “Annual Survey of U.S. Attitudes on Tax and Wealth.” Tax Foundation Special Report No. 141.
Tax Foundation. 2007. “What Does America Think About Taxes?” Tax Foundation Special Report No. 154.
Tax Policy Center. 2010. “Distribution of Estate Tax 2001–2009.” December 17. Available at: Accessed July 2, 2012.
Tax Policy Center. 2011. “Effective Federal Tax Rates for All Households by Comprehensive Income Quintile, 1979–2007.” Available at: Accessed July 2, 2012.
Tax Policy Center. 2011. “Tax Topics: Estate and Gift Taxes.” Available at: Accessed July 2, 2012.
Thaler, Richard. 1999. “Mental Accounting Matters,” Journal of Behavioral Decision Making, 12: 183–206.
The Globe and Mail. 1997. “Toronto Urban Life at Risk with Property-Tax Bill.” April 8.
The Times (London). 2005. “Debating Delay in Tax Reform.” October 4.
The Toronto Star. 1997. “Property Tax Reform Long Overdue.” January 17.
Thibaut, J. and Walker, L.. 1975. Procedural Justice: A Psychological Analysis. Hillsdale, NJ: Lawrence Erlbaum.
Thurow, Lester. 1971. “The Income Distribution as a Pure Public Good.” Quarterly Journal of Economics, 85: 327–336.
Torgler, B. 2005. “Tax Morale and Direct Democracy.” European Journal of Political Economy, 21: 525–531.
Torgler, B. 2006. “The Importance of Faith: Tax Morale and Religiosity.” Journal of Economic Behavior & Organization, 61: 81–109.
Torgler, B. and Schaffner, M. 2007. “Causes and Consequences of Tax Morale: An Empirical Investigation.” CREMA, Working Paper No. 2007–11.
Tversky, Amos and Kahneman, Daniel. 1974. “Judgment under Uncertainty: Heuristics and Biases.” Science, 185(4157): 1124–1131.
Tversky, Amos and Kahneman, Daniel. 1981. “The Framing of Decisions and the Psychology of Choice.” Science, 211: 453–458.
Tyler, Tom R., Boeckmann, Robert, Smith, Heather, and Huo, Yuen. 1997. Social Justice in a Diverse Society. Boulder, CO: Westview Press.
Tyler, Tom R. and Lind, E. Allan. 2002. “A Relational Model of Authority in Groups.” Advances in Experimental Social Psychology, 25: 115–191.
Urban-Brookings Tax Policy Center. 2012. The Numbers, Browse Tax Tables, T12–0018 – Baseline Tables: Effective Federal Tax Rates by Cash Income Percentile; Baseline: Current Law, 2011 (February 8, 2012); Tax Facts, High Income, “Effective Tax Rates for Taxpayers with the Top 400 Adjusted Gross Income, 1992–2008.” Available at: Accessed July 2, 2012.
Valuation Office Agency. 2005. “Council Tax Revaluation Wales 2005: Post Evaluation Review of the Operational Aspects of the Project.” Available at: Accessed July 2, 2012.
Walster, Elaine, Walster, G. William, and Berscheid, Ellen. 1978. Equity: Theory and Research. Boston: Allyn & Bacon.
Wanagas, Don. 1998. “Merchants of Venom St. Clair Biz Preaching Tax Revolt.” The Toronto Sun, March 14.
Warwick Bulletin. 2004. “Wealth Rich but Income Poor?” Warwick Institute for Employment Research, No. 75, University of Warwick.
The Washington Times. 1992. “More Rights for Taxpayers.” February 25, p. F2.
Webley, P., Robbens, H., and Morris, I.. 1988. “Social Comparison, Attitudes and Tax Evasion in a Shop Simulation.” Social Behavior, 3: 219–228.
Weinstein, Jonathan. 2011. “Fairness and Tax Policy: A Response to Mankiw’s Proposed ‘Just Deserts’.” Eastern Economic Journal, 37: 313–320.
Welsh Assembly Government. 2002. “Council Tax Revaluation and Rebanding 2005: A Consultation Paper from the Welsh Assembly Government.” Available from British Library Document Supply Centre- DSC:m03/11702.
Welsh Assembly Government. 2002. “Freedom and Responsibility in Local Government: A Policy Statement from the Welsh Assembly Government.” Available from British Library Document Supply Centre-DSC:m02/22209.
Welsh Assembly Government. 2003. “Council Tax Revaluation and Rebanding 2005: Decisions and Revised Proposals for New Valuation Bands – A Supplementary Consultation Paper from the Welsh Assembly Government.” Available from British Library Document Supply Centre- DSC:m03/32371.
Wenzel, Michael. 2002. “The Impact of Outcome Orientation and Justice Concerns on Tax Compliance: The Role of Taxpayers’ Identity.” Journal of Applied Psychology, 87: 629–645.
Wenzel, Michael. 2003. “Tax Compliance and the Psychology of Justice: Mapping the Field,” in Taxing Democracy, ed. Braithwaite, Valerie. London: Ashgate, pp. 41–69.
The Western Mail. 2005. “Like Nicking Someone’s Sofa and Giving Them a Biscuit.” October 18.
White, Stuart Gordon. 2003. The Civic Minimum: On the Rights and Obligations of Economic Citizenship. Oxford: Oxford University Press.
Wildavsky, Rachel. 1996. “How Fair Are Our Taxes?” Wall Street Journal, January 10, p. A12.
Wolpert, Stewart. 2008. “Brain Reacts to Fairness as It Does to Money, Chocolate.” UCLA News, April 21. Available at: Accessed July 2, 2012.
Wong, John D. 2006. “Kansas Tax Incidence Study: Who Pays Kansa Kansas Individual Income, Residential Property, and Retail Sales Taxes.” Available at: Accessed July 2, 2012.
Wood, Richard. 2006. “Supreme Court Jurisprudence of Tax Fairness.” Seton Hall Law Review, 36: 421–479.
Worthington, Peter. 1989. “When the Tax Man Runs Out of Control.” The Financial Post, January 30.
Zelinsky, Edward. 1997. “For Realization: Income Taxation, Sectoral Accretionism, and the Virtue of Attainable Virtues.” Cardozo Law Review, 19: 861–961.


Altmetric attention score

Full text views

Total number of HTML views: 0
Total number of PDF views: 445 *
Loading metrics...

Book summary page views

Total views: 920 *
Loading metrics...

* Views captured on Cambridge Core between September 2016 - 19th September 2018. This data will be updated every 24 hours.