The Human Subconscious and Taxation

5:4 Interdisciplinary Journal of Economics and Business Law 1, 2016, Forthcoming

Posted: 16 Apr 2016 Last revised: 11 Oct 2021

See all articles by Bret Bogenschneider

Bret Bogenschneider

Christopher Newport University

Matthias Kasper

University of Vienna; Tulane University

Date Written: April 14, 2016

Abstract

The field of economic psychology generally posits tax avoidance behavior as a conscious decisionmaking process of the taxpayer rather than as the fulfillment of subconscious desires. Here, Lacan's three orders of the human psyche are analyzed to reveal the subconscious "desires" of tax avoidance behavior. Tax avoidance behavior often reflects the "drive" toward property possession and wealth accumulation.

Keywords: subconcsious, taxation, freud, lacan

JEL Classification: K34

Suggested Citation

Bogenschneider, Bret and Kasper, Matthias, The Human Subconscious and Taxation (April 14, 2016). 5:4 Interdisciplinary Journal of Economics and Business Law 1, 2016, Forthcoming, Available at SSRN: https://ssrn.com/abstract=2764942

Bret Bogenschneider (Contact Author)

Christopher Newport University ( email )

United States

Matthias Kasper

University of Vienna

Universitätsstraße 7
Vienna, Vienna 1010
Austria

Tulane University ( email )

New Orleans, LA 70118
United States

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