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Public transportation, fare policies and tax salience

Author

Listed:
  • María Cervini-Plá

    (Universitat Autònoma de Barcelona and EQUALITAS)

  • Mariona Tomàs
  • Javier Vázquez-Grenno

    (Universitat de Barcelona and IEB)

Abstract

This paper empirically tests whether property owners react to the salience of taxes in terms of their consumption of public services. Exploiting a policy change that reduced fares on public transport in various municipalities of the metropolitan area of Barcelona, we find that salience of the tax to finance the fare reduction increases the consumption of public transportation. Our empirical findings support the hypothesis that the salience of taxes may affect the consumption behavior of taxpayers and our main results contribute to previous empirical evidence relating tax salience and consumption behavior regarding public services.

Suggested Citation

  • María Cervini-Plá & Mariona Tomàs & Javier Vázquez-Grenno, 2022. "Public transportation, fare policies and tax salience," Working Papers 2022/05, Institut d'Economia de Barcelona (IEB).
    • Handle: RePEc:ieb:wpaper:doc2022-05
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    File URL: https://ieb.ub.edu/en/publication/2022-05-public-transportation-fare-policies-and-tax-salience/
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    More about this item

    Keywords

    Tax salience; Public transportation; Fare policy;
    All these keywords.

    JEL classification:

    • D12 - Microeconomics - - Household Behavior - - - Consumer Economics: Empirical Analysis
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • R41 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - Transportation Economics - - - Transportation: Demand, Supply, and Congestion; Travel Time; Safety and Accidents; Transportation Noise
    • R48 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - Transportation Economics - - - Government Pricing and Policy

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