Engaging students in the politics of tax policy: The tax attitudes survey project

Autor: C. Bryan Cloyd, Connie D. Weaver
Rok vydání: 2012
Předmět:
Zdroj: Journal of Accounting Education. 30:22-34
ISSN: 0748-5751
DOI: 10.1016/j.jaccedu.2012.06.004
Popis: Among other influences, the tax system of a democratic government reflects the many and varied attitudes, perceptions and values of its citizens. Understanding the determinants of attitudes and perceptions about the tax system is fundamental to understanding the dynamics and limitations of a tax system created by political processes. This paper introduces the Tax Attitudes Survey Project (TASP), which gives undergraduate students a hands-on introduction to empirical research through which they can gain a rich understanding of some of the factors, such as taxpayer attitudes and perceptions, underlying the politics of current tax-policy debates.
Databáze: OpenAIRE