The Human Subconscious and Taxation

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.