The Impact of Voting on Tax Payments
AbstractIt is hypothesized that allowing taxpayers to participate in governmental decisions on the use of tax money would increase their cooperation and willingness to pay the tax due. In experiment 1 (N = 97), participants voted between different rules for a public good game and cooperated with their group by contributing to the group account. Cooperation in experiment 2 (N = 119) was defined as the participants' tax payments. The participants were allowed to vote on the use of their tax money. Additionally to the voting manipulation, the participants learned that either they themselves or others would benefit from tax-financed projects. The results from both experiments suggest that voting, i.e., participation, increases cooperation. Whether participants benefited themselves from tax-financed projects or whether others benefited from the projects did matter for participants' tax compliance. Furthermore, the results indicate that more procedural fairness was perceived when allowing for voting and that participants' trust in the governmental system mediates the relation of procedural fairness and tax payments. Copyright � 2010 Blackwell Publishing Ltd.
Download InfoIf you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
As the access to this document is restricted, you may want to look for a different version under "Related research" (further below) or search for a different version of it.
Bibliographic InfoArticle provided by Wiley Blackwell in its journal Kyklos.
Volume (Year): 63 (2010)
Issue (Month): 1 (02)
Contact details of provider:
Web page: http://www.blackwellpublishing.com/journal.asp?ref=0023-5962
You can help add them by filling out this form.
CitEc Project, subscribe to its RSS feed for this item.
- Djawadi, Behnud Mir & Fahr, René, 2013. "The Impact of Tax Knowledge and Budget Spending Influence on Tax Compliance," IZA Discussion Papers 7255, Institute for the Study of Labor (IZA).
- James Alm & Chandler McClellan, 2012.
"Tax Morale and Tax Compliance from the Firm's Perspective,"
Wiley Blackwell, vol. 65(1), pages 1-17, 02.
- James Alm & Chandler McClellan, 2012. "Tax Morale and Tax Compliance from the Firm's Perspective," Working Papers 1211, Tulane University, Department of Economics.
- James Alm & Erich Kirchler & Stephan Muehlbacher & Katharina Gangl & Eva Hofmann & Christoph Kogler & Maria Pollai, 2012.
"Rethinking the Research Paradigms for Analyzing Tax Compliance Behavior,"
1210, Tulane University, Department of Economics.
- James Alm & Erich Kirchler & Stephan Muehlbacher & Katharina Gangl & Eva Hofmann & Christoph Kogler & Maria Pollai, 2012. "Rethinking the Research Paradigms for Analysing Tax Compliance Behaviour," CESifo Forum, Ifo Institute for Economic Research at the University of Munich, vol. 13(2), pages 33-40, 07.
- Stephan Muehlbacher & Erich Kirchler & Herbert Schwarzenberger, 2011. "Voluntary versus enforced tax compliance: empirical evidence for the “slippery slope” framework," European Journal of Law and Economics, Springer, vol. 32(1), pages 89-97, August.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Wiley-Blackwell Digital Licensing) or (Christopher F. Baum).
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If references are entirely missing, you can add them using this form.
If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.
Please note that corrections may take a couple of weeks to filter through the various RePEc services.