Gemmell, Norman; Morrissey, Oliver; Pinar, Abuzer - In: Economic Journal 114 (2004) 493, pp. 117-117
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...