John Müller: And the barricades?




Many people wonder why there are no barricades in the streets for the price of electricity. One possible answer is that the tension that occurred in the past was a movement restricted to political, media and union elites rather than a genuine expression of popular unrest. It is a classic among political studies to determine that the voice that sounds loudest in a community does not always coincide with that of those who have the most real needs. There is no doubt that it would be very interesting if this was discussed with data. The relationship between political and economic preferences always offers new perspectives.

For example, we just learned that American taxpayers pay taxes more comfortably when

the party they vote for governs. This is indicated by a study carried out on income tax evasion published by the American Economic Association. Unlike in Europe, tax objection has been a recurring subject of discussion in North America. In 1846, to demonstrate his rejection of his country's war against Mexico, the writer Henry David Thoreau He wrote: "If a thousand men did not pay their taxes this year, this would not be a violent and bloody measure as it would be to pay them and allow the state to commit violence and shed innocent blood." The tax objection movement was resurrected in the 1960s with anti-Vietnam protests calling for the failure to pay federal taxes to starve the Pentagon. More recently, the campaign to withdraw funds from the Police, after the murder of George Floyd, focused, among other things, on not paying certain local taxes.

Tax morality is one of the most interesting chapters in economic research. The classical model for understanding evasion was proposed in 1972 by Allingham and Sandmo, who stated that it is a game in which there is evasion if the benefits achieved exceed the costs (penalties). Later, investigations indicated that there was more than just costs: evidence emerged that established a relationship between paying taxes and the quality of public services. Finally, in 2009, Congdon, Kling, and Mullainat established a broader relationship between tax morale and political orientations.

On 'Political Alignment, Attitudes toward Government, and Tax Evasion', its authors have discovered that the alignment between the taxpayers' vote and the government has as a result that tax morale is strengthened in three indicators: more taxes are paid that were easier to evade, requests for fiscal aid decrease suspicious and inspections are reduced. These results would indicate that when the political preferences of citizens coincide with the government, tax evasion would be less. [email protected]

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