Tax Perceptions and Preferences Over Tax Structure in the United Kingdom
利用英国社会态度调查数据，发现民众系统性地高估所得税和增值税负担，且这种认知偏差与自利动机共同影响其对税收结构的偏好。
Do voters know their tax liabilities accurately or do they systematically misperceive them? Could such misperceptions influence voters' choices over alternative tax structures proposed by politicians? This paper assesses the accuracy of individuals' tax perceptions in the UK using micro‐data from the British Social Attitudes Survey (1995) and tests an empirical model of the determinants of tax structure preferences, including tax misperceptions. A systematic bias towards over‐estimation of income and expenditure tax (VAT) liabilities is found and individ uals' tax preferences appear to be both dominated by self‐interest and distorted by tax misperceptions.