Scandinavian Working Papers in Economics

Working Papers in Economics,
University of Gothenburg, Department of Economics

No 234: Puzzling tax attitudes and labels

Åsa Löfgren () and Katarina Nordblom ()
Additional contact information
Åsa Löfgren: Department of Economics, School of Business, Economics and Law, Göteborg University, Postal: Box 640, SE 405 30 GÖTEBORG
Katarina Nordblom: Department of Economics, School of Business, Economics and Law, Göteborg University, Postal: Box 640, SE 405 30 GÖTEBORG

Abstract: We find that through labeling one can significantly affect attitudes towards a tax. The gasoline tax meets a stronger reluctance than virtually the same tax when it is called the CO2 tax on gasoline.

Keywords: Gasoline tax; CO2 tax on gasoline; attitude; framing

JEL-codes: H23; Q58

6 pages, October 18, 2006

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