The Human Subconscious and Taxation

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

34 Pages Posted: 16 Apr 2016

See all articles by Bret Bogenschneider

Bret Bogenschneider

University of Surrey - School of Law

Matthias Kasper

University of Vienna

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)

University of Surrey - School of Law ( email )

United Kingdom

Matthias Kasper

University of Vienna

Universit├Ątsstra├če 7
Vienna, Vienna 1010
Austria

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