, Volume 52, Issue 2, pp 155–158

Where is My Money? New Findings in Fiscal Psychology

Social Science and Public Policy


The essay outlines selected psychological attitudes towards taxes. We argue that the application of behavioural economics methodology to taxation is more than justified because, in their decision-making, taxpayers seem to be influenced by the perception of taxes rather than solely by their existence. We also discuss several real life examples of how tax salience affects the perception of taxes in various settings. The conclusion points out that the tax non-salience contributes to fiscal illusion, which allows governments to grow.


Behavioural economics Fiscal policy Fiscal psychology Salience Taxes 

Copyright information

© Springer Science+Business Media New York 2015

Authors and Affiliations

  1. 1.Faculty of Social and Economic StudiesJ. E. Purkyne University in Ústí nad LabemÚstí nad LabemCzech Republic
  2. 2.Institute for Behavioral and Economic StudiesPragueCzech Republic

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