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
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: 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
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