The Taxation Paradox: Compliance and Agency

This chapter examines the historical context and significance of taxation, highlighting unique strategies used by individuals and communities to evade or avoid taxes. It delves into the psychological factors influencing tax compliance, such as the role of emotions, the perception of IRS oversight, and the impact of earmarking taxes for specific causes. Additionally, the chapter discusses the concept of participatory budgeting, exploring how increasing taxpayer agency in fund allocation could enhance compliance and satisfaction.