Individuals' tax incentives and the value of transparency of information

Official URL: http://risc01.sabanciuniv.edu/record=b1819792 (Table of Contents)

This study will analyze the collective action problem with respect to tax contributions by concentrating on the effects of public and private information about political institutions and transparency levels of information sources on individuals’ tax decisions by using global games. The analysis also aims to resolve collective action problem among agents during their tax decision processes by proposing strategic complements namely Keynesian beauty contest and political fundamentals. The rationale and novelty of this analysis are to provide insights into the state-individuals and individual-individual connections of the tax decision process at the same time. Moreover, the analysis construes the effects of the transparency of information on social welfare